Section 75 of The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 in hindi
- (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/@.
Summary
- Every notice or formal document issued by a tax authority must be authenticated, which means it must be proven to be official.
- A document is legally considered official if the name and the office of an authorized tax official are printed or stamped on it.
- The tax board decides which officials are "designated" or specifically chosen to have the power to issue these documents.
- This rule ensures that a taxpayer can verify that the notice they received is from a legitimate source within the tax department.
Practical examples
FAQ
1. Does a tax notice need a handwritten signature under Section 75 of The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015?
No, Section 75 states that a notice is deemed authenticated if the name and office of a designated tax authority is printed, stamped, or written on it.
2. What does "authentication" mean under Section 75 of the Black Money Act?
Authentication is the process of confirming that a notice or document was officially issued by an authorized tax authority.
3. Who authorizes a tax official to issue authenticated notices under Section 75 of the Black Money Act?
The Board (Central Board of Direct Taxes) authorizes designated tax authorities to issue and serve these documents.
Test yourself
Q1.Under Section 75 of The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015, a document is authenticated if which of these is printed on it?
Q2.Who has the power to designate which tax authority can issue authenticated notices under Section 75 of The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015?
Q3.According to Section 75 of The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015, what is the legal status of a notice with a stamped name?
Q4.Under Section 75 of The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015, what must a tax authority do to a notice before it is served?