Chapter XXIII - Miscellaneous
Section 502
Section 502: authentication of notices and other documents
Section 502 sets the rules for how a notice or document that an income-tax authority is required to issue under the Act must be signed, issued and treated as properly authenticated.
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This article is for general information. Refer to the Income-tax Act, 2025 as amended by the Finance Act, 2026 and the Taxation and Other Laws (Amendment) Act, 2026 for the official provisions. If you need professional advice for your situation, contact Bizeneed.
Statutory text
Bare law
(1) Where this Act requires a notice or other document to be issued by any income-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).
Introduction
Section 502 sets authentication rules for notices and other documents issued by an income-tax authority. It allows the prescribed process for paper or electronic issue.
A document bearing the printed, stamped or otherwise written name and office of a designated income-tax authority is deemed authenticated under subsection (2). The designated authority is one authorised by the Board.
Key takeaways
Paper or electronic
A required notice or document may be signed and issued in paper form or communicated electronically under the prescribed procedure.
Deemed authentication
The written, printed or stamped name and office of a designated income-tax authority can satisfy subsection (2).
Board authorisation
The designated authority must be authorised by the Board for the specified notice or document function.
Signing and issuing notices
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, as per such procedure as may be prescribed.
When a notice is deemed authenticated
Every notice or other document to be issued, served or given under the Act 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.
Meaning of "designated income-tax authority"
This means any income-tax authority authorised by the Board to issue, serve or give such notice or other document after authentication in the manner provided in sub-section (2).
Step-by-step flow for applying Section 502
- 1
Does the Act require the notice or document to be issued by an income-tax authority?
Section 502(1) applies where the Act requires an income-tax authority to issue a notice or other document.
- 2
Was it signed and issued in paper form, or communicated in electronic form, by that authority?
Section 502(1) allows either form, as per the procedure that may be prescribed. The section does not set out that procedure.
- 3
Is the name and office of a designated income-tax authority printed, stamped or otherwise written on it?
- Yes: Under Section 502(2), the notice or document is deemed to be authenticated.
- No: The deeming in Section 502(2) does not apply.
- 4
Is the authority named a designated income-tax authority?
Under Section 502(3), a designated income-tax authority is one authorised by the Board to issue, serve or give the notice or document after authentication in the manner in Section 502(2).
Practical checklist
Do
- Check the issuing authority’s name and office on the notice or document.
- Confirm the communication route and any prescribed procedure relevant to the notice.
Avoid
- Do not reject a notice solely because it lacks a handwritten signature when subsection (2) applies.
Illustrative example
Worked example: an electronic notice without a handwritten signature
Hypothetical facts (illustration only, not a real taxpayer): A company receives a notice in electronic form. It has no handwritten signature, but the name and office of an income-tax authority are printed on it. Assume the Board has authorised that authority to issue such notices.
Form
Section 502(1) allows a notice to be communicated in electronic form, as per the prescribed procedure.
Name and office
The name and office of the authority are printed on the notice, which is one of the ways listed in Section 502(2).
Designated authority
On the assumed Board authorisation, the authority is a designated income-tax authority under Section 502(3).
Outcome
- The notice is deemed to be authenticated under Section 502(2), even without a handwritten signature.
- Whether the prescribed procedure under Section 502(1) was followed is a separate check against the rules.
Glossary
- Designated income-tax authority
- An income-tax authority authorised by the Board to issue, serve or give a notice or other document after authentication as provided in Section 502(2) (Section 502(3)).
Frequently asked questions
Does a notice need a handwritten signature to be valid?
Not necessarily - under Section 502(2), a notice is deemed authenticated if the name and office of a designated income-tax authority is printed, stamped or otherwise written on it, without requiring proof of manual signing in every case.
Can a tax notice be issued electronically?
Yes - Section 502(1) allows a notice or document to be communicated in electronic form by the income-tax authority, following the prescribed procedure.
Need help applying this provision to your situation?
Talk to our tax team about a notice you receivedLast updated 9 October 2026