Authentication of notices and other documents
75. (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 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).
 and Imposition of Tax Act, 2015){kind=link}