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of <h1>Income-tax Amendment 2017: New Rule 127A for Electronic Document Authentication, Changes in Rules 6DDB and 6DDD Titles.</h1> The Income-tax (3rd Amendment) Rules, 2017, effective from their publication date, amend the Income-tax Rules, 1962. Changes include substituting 'Member (Income Tax)' for 'Member (L)' and 'Member (Legislation)' in rules 6DDB and 6DDD, respectively. A new rule, 127A, is introduced for authenticating notices and documents communicated electronically by income-tax authorities. It specifies that such communications are deemed authenticated if the name and office of the authority are displayed or printed on the email or electronic record, issued from designated addresses. The Principal Director General or Director General of Income-tax (Systems) will specify the designated communication methods.
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