Authentication of tax notices: manuscript signature or designated authority identification validates issuance and delegation under the Act. Section 282A prescribes that notices or other documents required by the Income-tax Act must be signed in manuscript by the issuing income-tax authority, and alternatively shall be deemed authenticated if the name and office of a designated income-tax authority is printed, stamped or otherwise written thereon; a designated income-tax authority is one authorised by the Board to issue such notices or documents after authentication in that presented manner.