Authentication of notices and other documents.

1. (1) Where this Act requires a notice or other document to be issued by any income-tax authority, such notice or other document shall be 3[signed and issued in paper form or communicated in electronic form by that authority in accordance with such procedure as may be prescribed].
2. (2) Every notice or other document to be issued, served or given for the purposes of this Act by any income-tax authority, shall be deemed to be authenticated if the name and office of a designated income-tax authority is printed, stamped or otherwise written thereon.
3. (3) For the purposes of this section, a designated 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 (2).] 282B. [Allotment of Document Identification Number].—Omitted by the Finance Act, 2011 (8 of 2011), s. 31 (w.e.f. 1-4-2011).

¹ Subs. by Act 33 of 2009, s. 77, for section 282 (w.e.f. 1-10-2009).

² Ins. by Act 18 of 2008, s. 55 (w.e.f. 1-6-2008).

³ Subs. by Act 28 of 2016, s. 112, for “signed in manuscript by that authority” (w.e.f. 1-6-2016).