(1) A notice or any other document required to be issued, served or given for the purposes of this Act by any tax authority shall be authenticated by that authority. (2) Every notice or other document to be issued, served or given for the purposes of this Act by any tax authority shall be deemed to be authenticated, if the name and office of a designated tax authority is printed, stamped or otherwise written thereon. (3) In this section, a designated tax authority shall mean any tax authority authorized by the Board to issue, serve or give such notice or other document after authentication in the manner as provided in sub-section (2)@i/@.Open in Lexace · Ask the AI about this section
Lexace India is a legal-information & technology platform — not a law firm. It does not advertise, solicit work, or provide legal advice, and no advocate–client relationship is created. Bare-act text for general information; verify against the official source.