Electronic authentication of income-tax notices requires prescribed identity details, designated e-mail use, and approved website display. Electronic notices and other documents issued by an income-tax authority are deemed authenticated when sent through designated e-mail or displayed as an ... Summary
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Electronic authentication of income-tax notices requires prescribed identity details, designated e-mail use, and approved website display.
Electronic notices and other documents issued by an income-tax authority are deemed authenticated when sent through designated e-mail or displayed as an electronic record in the prescribed manner. Authentication depends on the authority's name and office appearing on the e-mail body, attachment, record, or attachment, as applicable, together with use of the designated e-mail address or designated website. The specified systems authority must prescribe the address, website, procedure, formats and standards for authenticity. The rule adopts the meanings of electronic mail, electronic mail message and electronic record from the Information Technology Act, 2000.
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