Rule 233 says a notice or document sent electronically by an income-tax authority is deemed authenticated if the authority's name and office appear on the e-mail or attachment and it comes from the designated e-mail address, or, for an electronic record, if the name and office appear and it is displayed on the designated website.
233
Rules 2026 · Rule 233
Authentication of notices and other documents
Rules 201-260
E-mail (sub-rule 1(a)). Authenticated if the name and office of the authority are printed in the e-mail body (where the notice is in the body) or on the attachment (where it is in the attachment), and the e-mail is issued from the authority's designated e-mail address.
Electronic record (sub-rule 1(b)). Authenticated if the name and office of the authority are displayed as part of the record (where the notice is in the record as text or remark) or printed on its attachment, and the record is displayed on the designated website.
Specification and definitions (sub-rules 2 and 3). The Principal Director General or Director General of Income-tax (Systems) specifies the designated e-mail address, the designated website, and the procedure, formats and standards. "Electronic mail" and "electronic record" have the meanings in section 66A (Explanation) and section 2(1)(t) of the Information Technology Act, 2000.