In exercise of the powers conferred by clause (d) and clause (e) of proviso to clause (5) of
section 43 and section 282A read with section 295 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following rules further to amend the Income-tax Rules, 1962, namely:-
1. (1) These rules may be called the Income –tax ( 3 rd Amendment) Rules, 2017.
(2) They shall come into force on the date of their publication in the Official Gazette.
2. In the Income-tax Rules, 1962,-
(I) in rule 6DDB, in sub-rule (1), for the word, brackets and letter “Member (L)”, the words and brackets “Member (Income Tax)” shall be substituted;
(II) in rule 6DDD, in sub-rule (1), for the words and brackets “Member (Legislation)”, the words and brackets “Member (Income Tax)” shall be substituted;
(III) after rule 127, the following rule shall be inserted, namely:-
“127A.Authentication of notices and other documents- (1) Every notice or other document communicated in electronic form by an income-tax authority under the Act shall be deemed to be authenticated,-
(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-
(i) is printed on the e-mail body, if the notice or other document is in the e-mail body itself; or
(ii) is printed on the attachment to the e-mail, if the notice or other document is in the attachment,
and the e-mail is issued from the designated e-mail address of such income-tax authority;
(b)in case of an electronic record, if the name and office of the income-tax authority-
(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
(ii) is printed on the attachment in the electronic record, if the notice or other document is in the
attachment, and such electronic record is displayed on the designated website.
|CBDT Notified Authentication of Notice and Other Document Electronically|
(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.
Explanation. For the purposes of this rule, the expressions-
(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).”
[Notification No. 17/2017/F.No. 370142/4/2017-TPL]