Section 502 — Authentication of Notices | ITA 2025

Section 502 of the Income-tax Act, 2025 corresponds to s. 282 A of the Income-tax Act, 1961. STATUTORY ARCHITECTURE Notice or document required to be issued by any income-tax authority -- shall be authenticated by digital signature / EVC…

Section 502 — - AUTHENTICATION OF NOTICES

Section 502 of the Income-tax Act, 2025 corresponds to s. 282A of the Income-tax Act, 1961.

Statutory text — Income-tax Act, 2025

( 1) Where this Act requires a notice or other document to be issued by any i ncome-tax authority, such notice or other document shall be signed and issued in paper form or communicated in electronic form by that authority as per such procedure, as may be prescribed.

(2) Every notice or other document to be issued, served or given under this Act by any income-tax authority, shall be deemed to be authenticated, if the name and office of a designated income-tax authority is printed, stamped or otherwise written thereon.

(3) For the purposes of this section, the expression “designated income-tax authority” means any income-tax authority authorised by the Board to issue, serve or give such notice or other document after authentication in the manner as

provided in sub-section (2). Service of notice when family is disrupted or firm etc., is dissolved.

STATUTORY ARCHITECTURE

Notice or document required to be issued by any income-tax authority -- shall be authenticated by digital signature / EVC / electronic mode as prescribed. Replaces wet-signature regime.

PRACTITIONER PLANNING NOTES

DIN (Document Identification Number) on every communication mandatory per CBDT Circular 19-2019; absence renders notice invalid.

CROSS-REFERENCES

s. 533 [295] -- Rules.
s. 535 [298] -- Removal of difficulty.
s. 536 [Repeal] -- Saving clause.

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INCOME-TAX ACT, 2025	INCOME-TAX ACT, 1961
2025 provision	1961 counterpart
s. 502 -- Authentication of Notices	s. 282A