Rule 233: Authentication of electronic notices and other documents
Rule 233 tells you when a notice or other document sent in electronic form by an income-tax authority is deemed to be authenticated. For e-mail, the name and office of the authority must appear in the e-mail body or the attachment and the e-mail must come from the designated e-mail address. For an electronic record, the name and office must be displayed in the record or its attachment and the record must be displayed on the designated website.
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Rule 233 - Authentication of notices and other documents
(1) Every notice or other document communicated in electronic form by an income-tax authority under the Act shall be deemed to be authenticated, — (a) in case of electronic mail or electronic mail message (herein referred to as the e-mail), if the name and office of such income-tax authority— (i) is printed on the e-mail body and if the notice or other document is in the e-mail body itself; or (ii) is printed on the attachment to the e-mail and if the notice or other document is in the attachment, and the e-mail is issued from the designated e-mail address of such income-tax authority; (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 and 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 and if the notice or other document is in the attachment, and such electronic record is displayed on the designated website.
(2) The Principal Director General of Income-tax (Systems) or the Director General of Income-tax (Systems) shall specify the designated e-mail address of the income-tax authority, the designated website and the procedure, formats and standards for ensuring authenticity of the communication.
(3) For the purposes of this rule, the expressions— (a) "electronic mail" and "electronic mail message" shall have the same meanings as respectively assigned to them in the Explanation to section 66A of the Information Technology Act, 2000 (21 of 2000); and (b) "electronic record" shall have the same meaning as assigned to it in section 2(1)(t) of the said Act.
Rule breakdown
E-mail: Rule 233(1)(a)
A notice or document sent by e-mail is deemed authenticated if the name and office of the income-tax authority are printed on the e-mail body (where the notice is in the body) or on the attachment (where the notice is in the attachment), and the e-mail is issued from the designated e-mail address of that authority.
Electronic record: Rule 233(1)(b)
A notice or document in an electronic record is deemed authenticated if the name and office of the authority are displayed as part of the record (where the notice is text or a remark in the record) or printed on the attachment (where the notice is in an attachment), and the record is displayed on the designated website.
Who designates the e-mail address and website: Rule 233(2)
The Principal Director General of Income-tax (Systems) or the Director General of Income-tax (Systems) specifies the designated e-mail address of the income-tax authority and the designated website. The same authority specifies the procedure, formats and standards for ensuring the authenticity of the communication.
Definitions: Rule 233(3)
"Electronic mail" and "electronic mail message" take the meanings in the Explanation to section 66A of the Information Technology Act, 2000. "Electronic record" takes the meaning in section 2(1)(t) of that Act.
Section 502(1) of the Income-tax Act, 2025 provides for a notice or other document to be signed and issued in paper form or communicated in electronic form by the income-tax authority. Rule 233 deals with the electronic route.
Key takeaways
Two conditions for e-mail
Name and office of the authority shown, and the e-mail issued from the designated e-mail address.
Two conditions for an electronic record
Name and office displayed, and the record displayed on the designated website.
Systems sets the standards
The designated e-mail addresses and website are specified by the Principal Director General or Director General of Income-tax (Systems).
Practical checklist
- Check the sender address of any e-mailed notice against the designated e-mail address.
- Look for the notice on the designated website where it is an electronic record.
- Keep a copy of the e-mail and the attachment exactly as received.
Avoid
- Do not act on an e-mail that lacks the authority's name and office or comes from an address that is not designated.
- Do not rely only on an attachment forwarded by a third party; check the original communication.
FAQs
Does an e-mailed notice need a handwritten signature?
Rule 233(1)(a) deems an e-mailed notice authenticated if the name and office of the authority are printed on the e-mail body or the attachment, as the case may be, and the e-mail is issued from the designated e-mail address. It does not mention a handwritten signature.
How do I check that an e-mail notice is genuine?
Check that it comes from the designated e-mail address of the income-tax authority and that it shows the authority's name and office. Where the notice is an electronic record, check that it is displayed on the designated website.
Who decides the designated website?
The Principal Director General of Income-tax (Systems) or the Director General of Income-tax (Systems), under Rule 233(2).
Glossary
- Designated e-mail address
- The e-mail address of an income-tax authority specified under Rule 233(2).
- Designated website
- The website specified under Rule 233(2) on which an electronic record is displayed.
- Electronic record
- Has the meaning in section 2(1)(t) of the Information Technology Act, 2000 (Rule 233(3)(b)).