Electronic communication authentication enables E Proceeding for secure issuance and response to tax notices via e filing. The notification prescribes secured procedures and standards for electronic communication and authentication under the Income Tax Act by enabling an E Proceeding facility on the Departmental e filing website where notices, letters, questionnaires and orders issued from ITBA are displayed to the assessee, may be sent from designated departmental email addresses, and are deemed authenticated under Rule 127A; it provides online response submission, departmental access to responses, opt out and manual mode options, and time barred submission controls consistent with Information Technology Act definitions of electronic records and designated computer resources.