Income Tax Act 2025: Section 502 for Tax Year 2026-27

Authentication of notices and other documents

[Section-502 as per the Income Tax Act, 2025 (this Act) w.e.f. 1st April, 2026.]

Section 502(1) of Income Tax Act 2025

502(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 prescribed.

Section 502(2) of Income Tax Act 2025

502(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.

Section 502(3) of Income Tax Act 2025

502(3) In this section, “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).

FAQs on Section 502 of Income Tax Act 2025

What does Section 502 of the Income Tax Act, 2025 deal with?
Section 502 deals with the authentication of notices and other documents issued under the Income Tax Act, 2025.

How can an income-tax authority issue a notice or document under this Act?
A notice or document can be issued either in paper form or communicated in electronic form by the income-tax authority, following the prescribed procedure.

Is it mandatory for the notice or document to be signed by the income-tax authority?
The notice or document must be signed and issued in accordance with the prescribed procedure, which may include both physical and electronic forms.

What is considered valid authentication of a notice or document?
A notice or document is considered authenticated if it bears the printed, stamped, or otherwise written name and office of a designated income-tax authority.

What does “designated income-tax authority” mean under Section 502?
A designated income-tax authority is an income-tax authority authorized by the Board to issue, serve, or give notices or other documents after authentication as prescribed.

Is a physical signature required on a notice for it to be valid?
No, a physical signature is not mandatory. Authentication is valid if the name and office of the designated income-tax authority is printed, stamped, or otherwise written.

Can notices be issued electronically under this provision?
Yes, notices and other documents can be communicated electronically as per the prescribed procedure.

What is the significance of authentication under Section 502?
Authentication ensures that the document or notice is validly issued and can be acted upon under the provisions of the Act.

Who prescribes the procedure for issuance and communication of notices?
The procedure is prescribed by the relevant authority as delegated under the Act.

Does this section apply to all income-tax authorities?
Yes, it applies to any income-tax authority who is required to issue, serve, or give a notice or document under this Act.