Section 282A — Authentication

Function in the statutory architecture

Section 282A deals with the authentication of notices and other documents issued by income-tax authorities. Where the Act requires a notice or other document to be issued by an income-tax authority, it must be signed and issued in paper form, or communicated in electronic form, by that authority in accordance with the prescribed procedure.

Every notice or other document issued, served or given by an income-tax authority is deemed to be authenticated if the name and office of a designated income-tax authority is printed, stamped or otherwise written on it. A designated income-tax authority is any income-tax authority authorised by the Board to issue, serve or give such notice or document after authentication in that manner.

Operative consequences

• A notice issued electronically in accordance with the prescribed procedure satisfies the requirement of signing and issue.
• A printed, stamped or written name and office of a designated authority is enough for authentication; a manual signature is not separately required.
• The deeming rule extends to every notice or other document "issued, served or given for the purposes of this Act".

Status

Section 282A is operative for assessment year 2026-27. It is not time-limited. The Finance Act, 2026 did not amend this section.

The 1961 Act governs assessment year 2026-27 and earlier; the Income-tax Act, 2025 governs tax year 2026-27 onwards. For this subject the 2025 Act provision is s. 502.