LawgistThe Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act
75Authentication of notices and other documents
(1) A notice or any other document required to be issued, served or given for the purposes of this Act by any tax authority shall be authenticated by that authority.
(2) Every notice or other document to be issued, served or given for the purposes of this Act by any tax authority shall be deemed to be authenticated, if the name and office of a designated tax authority is printed, stamped or otherwise written thereon.
(3) In this section, a designated tax authority shall mean any tax authority authorized by the Board to issue, serve or give such notice or other document after authentication in the manner as provided in sub-section (2)@i/@.
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GENERAL PROVISIONS
- 73 Agreement with foreign countries or specified territories
- 74 Service of notice generally
- 75 Authentication of notices and other documents
- 76 Notice deemed to be valid in certain circumstances
- 77 Appearance by approved valuer in certain matters
- 78 Appearance by authorised representative
- 79 Rounding off of income, value of asset and tax
- 80 Congnizance of offences
- 81 Assessment not to be invalid on certain grounds
- 82 Bar of suits in civil courts
- 83 Income-tax papers to be available for purposes of this Act
- 84 Application of provisions of Income-tax Act
- 85 Power to make rules
- 86 Power to remove difficulties
- 87 Amendment of section 2 of Act 54 of 1963
- 88 Amendment of Act of 15 of 2003
