Authentication of notices and other documents—(1) Every notice or other document communicated in electronic form by an income-tax authority under the Act shall be deemed to be authenticated,—
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in case of electronic mail or electronic mail message (hereinafter referred to as the e-mail), if the name and office of such income-tax authority- |
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is printed on the e-mail body, if the notice or other document is in the e-mail body itself; or |
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is printed on the attachment to the e-mail, 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 authority;
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in case of an electronic record, if the name and office of the income-tax authority— |
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is displayed as a part of the electronic record, if the notice or other document is contained as text or remark in the electronic record itself; or |
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is printed on the attachment in the electronic record, if the notice or other document is in the attachment, |
and such electronic record is displayed on the designated website.
(2) The Principal Director General of Income-tax (Systems) or the Director General of Income-tax (Systems) shall specify the designated e-mail address of the income-tax authority, the designated website and the procedure, formats and standards for ensuring authenticity of the communication.
Explanation.— For the purposes of this rule, the expressions—
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"electronic mail" and "electronic mail message" shall have the same meanings respectively assigned to them in Explanation to section 66A of the Information Technology Act, 2000 (21 of 2000); |
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"electronic record" shall have the same meaning as assigned to it in clause (t) of sub-section (1) of section 2 of the Information Technology Act, 2000 (21 of 2000). |
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