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

[Cites 0, Cited by 0] [Section 127A(1)] [Section 127A] [Entire Act]

Union of India - Subsection

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

(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,

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Union of India - Subsection

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