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 2 signed and issued in paper form or communicated in electronic form by that authority in accordance with such procedure as may be prescribed.
(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) 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).
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1. Ins. by Act 18 of 2008, s. 55 (w.e.f. 1-6-2008).
2. Subs. by Act 28 of 2016, s. 112, for "signed in manuscript by that authority" (w.e.f. 1-6-2016).
Section 280B Offences triable by Special Court
Section 280C Trial of offences as summons case
Section 280D Application of Code of Criminal Procedure, 1973 to proceedings before Special Court
Section 281 Certain transfers to be void
Section 281B Provisional attachment to protect revenue in certain cases
Section 282 Service of notice generally
Section 282A Authentication of notices and other documents
Section 283 Service of notice when family is disrupted or firm, etc., is dissolved
Section 284 Service of notice in the case of discontinued business
Section 285 Submission of statement by a non-resident having liaison office