Authentication of notices and other documents
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....here this Act requires a notice or other document to be issued by any income-tax authority, such notice or other document shall be ^2[signed and issued in paper form or communicated in electronic form....
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....d income-tax authority shall mean any income-tax authority authorised by the Board to issue, serve or give such notice or other document after authentication in the manner as provided in sub-section (....


TaxTMI