Section 502 — Authentication of notices and other documents

(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 may be prescribed.
(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.
(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).