§ 502
Chapter XXIII — Miscellaneous
Authentication of notices and other documents
Income-tax Act, 2025
Any notice or document required under the Income‑Tax Act must be signed and issued in paper form, or sent electronically according to the prescribed procedure.
A notice is considered authenticated when the name and office of a designated income‑tax authority are printed, stamped, or otherwise shown on it.
The term “designated income‑tax authority” refers to any authority that the Board has authorized to issue, serve, or give such notices after following the authentication rules in this section.
📜 Official text of the section +
502. (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).
Service of notice when family is disrupted or firm etc., is dissolved.
Plain-language summary — not the official text. Refer to the bare Act and confirm with a professional for your specific case.
Related sections
§ 499Certain transfers to be void§ 500Provisional attachment to protect revenue in certain cases§ 501Director or Director. Service of notice, generally§ 503Service of notice when family is disrupted or firm etc., is dissolved§ 504Service of notice in case of discontinued business§ 505Submission of statement by a non-resident having liaison office