Authentication of electronic tax notices: designated email or website display ensures validity under the rule. Notices by electronic mail are authenticated when the income tax authority's name and office appear in the e mail body or on an attachment and the message is sent from the authority's designated e mail address. Electronic records are authenticated when the authority's name and office appear in the record or on an attachment and the record is displayed on the designated website. The Principal Director General or Director General (Systems) will specify the designated e mail address, website, and procedures, formats and standards to ensure authenticity; statutory definitions from the Information Technology Act apply.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Authentication of electronic tax notices: designated email or website display ensures validity under the rule.
Notices by electronic mail are authenticated when the income tax authority's name and office appear in the e mail body or on an attachment and the message is sent from the authority's designated e mail address. Electronic records are authenticated when the authority's name and office appear in the record or on an attachment and the record is displayed on the designated website. The Principal Director General or Director General (Systems) will specify the designated e mail address, website, and procedures, formats and standards to ensure authenticity; statutory definitions from the Information Technology Act apply.
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