Text of ITO Section 217

Forms and notices; authentication of documents.

(1) Forms, notices, returns, statements, tables, and other documents required under this Ordinance may be in such form as determined by the [Board] for the efficient administration of this Ordinance. Publication of such documents in the official Gazette shall not be required.

(2) The Commissioner shall make the documents referred to in sub-section (1) available to the public in the manner prescribed.

(3) A notice or other document issued, served, or given by the Commissioner under this Ordinance shall be sufficiently authenticated if the name or title of the Commissioner, or an authorised [Officer of Inland Revenue], is printed, stamped, or written on the notice or document; or if it is computer-generated and bears the authentication in the manner prescribed by the Board.