Authentication of electronic notices: designated email and website criteria determine when tax communications are deemed authentic. A new Rule 127A deems electronic communications by income-tax authorities authenticated when the name and office appear on the e-mail or attachment and the e-mail is issued from the authority's designated e-mail address, or when the name and office appear on an electronic record or its attachment displayed on the designated website; the systems head shall specify the designated e-mail address, website, and procedures, formats and standards to ensure authenticity, with IT Act definitions adopted for electronic mail and electronic record.
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 notices: designated email and website criteria determine when tax communications are deemed authentic.
A new Rule 127A deems electronic communications by income-tax authorities authenticated when the name and office appear on the e-mail or attachment and the e-mail is issued from the authority's designated e-mail address, or when the name and office appear on an electronic record or its attachment displayed on the designated website; the systems head shall specify the designated e-mail address, website, and procedures, formats and standards to ensure authenticity, with IT Act definitions adopted for electronic mail and electronic record.
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