Section 127A(1)(a) in Income Tax Rules, 1962

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Union of India - Subsection

Section 127A(1)(a) in Income Tax Rules, 1962

(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,

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Union of India - Subsection

Section 127A(1)(a) in Income Tax Rules, 1962