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THE INCOME TAX ACT, 2025
Section 502 of Income Tax Act - Au...
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502. Authentication of notices and other documents.
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(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 signed and issued in paper form or communicated in electronic form by that authority as per such procedure, as prescribed. |
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(2) Every notice or other document to be issued, served or given under 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. |
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(3) For the purposes of this section, the expression “designated income-tax authority” means 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). |
GST Gyaan | https://gstgyaan.in | CA Rajesh Ritolia - 9350171263