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.
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).
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.
Related sections
Want this applied to your actual filing, not just explained?
Talk to our tax team about a notice you receivedLast updated 9 September 2026