Authentication of notices: electronic mail or electronic records are authenticated when displayed from designated addresses and websites. Rule 127A deems electronic notices authenticated where the income-tax authority's name and office appear in the e-mail body or attachment and the e-mail is issued from the authority's designated e-mail address; or where the name and office are displayed in the electronic record or its attachment and the record is displayed on the designated website. The Principal Director General or Director General of Income-tax (Systems) must specify designated e-mail addresses, websites and the procedures, formats and standards for ensuring authenticity. Definitions follow the Information Technology Act, 2000.