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CS Professional · Advanced Direct Tax Laws and Practice · Assessment

A faceless assessment notice under the Income-tax Act, 2025 is issued in electronic form with only the name and office of a designated income-tax authority printed on it, without a handwritten signature. Which statement is correct?

The notice is deemed authenticated. Under section 502(2), a notice is authenticated if the name and office of a designated income-tax authority is printed, stamped or otherwise written on it, and section 502(1) permits electronic communication, so no handwritten signature or postal copy is needed.

  1. AThe notice is invalid because every notice needs a physical signature
  2. BThe notice is deemed authenticated because the name and office of a designated income-tax authority appear on itCorrect
  3. CThe notice is valid only if also sent by registered post
  4. DThe notice is valid only if countersigned by the assessee's authorised representative

Explanation

Section 502(2) deems a notice or document authenticated if the name and office of a designated income-tax authority is printed, stamped or otherwise written on it. Section 502(1) permits communication in electronic form as prescribed. No physical signature, postal copy or countersignature by the assessee is required.

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