Authentication of notices and other documents

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Full Text of the Document

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....erred to as the e-mail), if the name and office of such income-tax authority- (i) is printed on the e-mail body and if the notice or other document is in the e-mail body itself; or (ii) is printed on the attachment to the e-mail and if the notice or other document is in the attachment, and the e-mail is issued from the designated e-mail address of such income-tax authori....