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of <h1>Income-Tax Notices Must Be Signed and Issued Electronically or on Paper Under Prescribed Rules</h1> Notices and documents issued by an income-tax authority under the Income-tax Act must be signed and issued in paper form or communicated electronically following prescribed procedures. Such notices or documents are considered authenticated if they bear the name and office of a designated income-tax authority, who is authorized by the Board to issue them. This authentication ensures the validity of documents served for the purposes of the Act.
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