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        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.

        <h1>Electronic service of tax notices via designated government email with signed PDF attachments and central audit-trail tracking.</h1> Notification prescribes procedures and technical standards for secured electronic transmission of communications under rule 127 delegated to the Principal DGIT(Systems). It defines electronic communication and prescribes the order of assessee email addresses and the AO's designation email for service, requires scanned signed PDF attachments of notices and orders, mandates PDF submission of supporting documents (with size-splitting and footer/page-number linkage), and requires marking copies to a central inbox to maintain an audit trail and database storage; provisions address email failures and pilot scope.

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