{"id":6217,"date":"2018-04-02T11:35:17","date_gmt":"2018-04-02T06:05:17","guid":{"rendered":"https:\/\/www.hostbooks.com\/in\/?p=6217"},"modified":"2018-08-09T16:22:02","modified_gmt":"2018-08-09T10:52:02","slug":"rule-127a-authentication-notices-documents","status":"publish","type":"post","link":"https:\/\/www.hostbooks.com\/in\/hb\/all-rules\/rule-127a-authentication-notices-documents\/","title":{"rendered":"Rule – 127A, Authentication of notices and other documents"},"content":{"rendered":"

127A.\u00a0<\/strong>(1) Every notice or other document communicated in electronic form by an income-tax authority under the Act shall be deemed to be authenticated,\u2014<\/em><\/p>\n

(a) 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-<\/p>\n

(i)<\/em>\u00a0is printed on the e-mail body, if the notice or other document is in the e-mail body itself; or<\/em><\/p>\n

(ii)<\/em>\u00a0is printed on the attachment to the e-mail, if the notice or other document is in the attachment,<\/em><\/p>\n

and the e-mail is issued from the designated e-mail address of such income-tax authority;<\/em><\/p>\n

(b)\u00a0in case of an electronic record, if the name and office of the income-tax authority\u2014<\/em><\/p>\n

(i) 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(i) 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<\/em><\/p>\n

(ii) is printed on the attachment in the electronic record, if the notice or other document is in the attachment,<\/em><\/p>\n

and such electronic record is displayed on the designated website.<\/em><\/p>\n

(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.<\/p>\n

Explanation.\u2014 For the purposes of this rule, the expressions\u2014<\/p>\n

(i) “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);(i) “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);(ii) “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).<\/p>\n

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Reference: www.incometaxindia.gov.in<\/p>\n<\/div>\n<\/div>\n<\/div>\n

<\/div>\n
<\/div>\n

 <\/p>\n","protected":false},"excerpt":{"rendered":"

127A.\u00a0(1) Every notice or other document communicated in electronic form by an income-tax authority under [\u2026]<\/span><\/p>\n","protected":false},"author":68,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1439,1440],"tags":[],"yst_prominent_words":[6140,9032,6143,6137,7169,6145,9030,6141,9029,9035,6142,6139,6136,9037,9031,9033,9036,9034,6144,6138],"_links":{"self":[{"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/posts\/6217"}],"collection":[{"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/users\/68"}],"replies":[{"embeddable":true,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/comments?post=6217"}],"version-history":[{"count":1,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/posts\/6217\/revisions"}],"predecessor-version":[{"id":6845,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/posts\/6217\/revisions\/6845"}],"wp:attachment":[{"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/media?parent=6217"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/categories?post=6217"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/tags?post=6217"},{"taxonomy":"yst_prominent_words","embeddable":true,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/yst_prominent_words?post=6217"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}