(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.
