(1) Subject to this Act, the Comptroller may approve the form of any notice, return of income or other return required for the purposes of this Act, and where any form has been so approved such form of notice or return shall be used for such purposes.
(2) Any notice given by the Comptroller under this Act may be signed by the Comptroller or any officer not being below the rank of a senior tax inspector authorised by him or her in that behalf and any notice purporting to be signed on behalf of the Comptroller shall, unless the contrary is proved, be presumed to have been signed by an officer so authorised.
(3) Every form, notice or other document issued, served or given by the Comptroller under this Act is sufficiently authenticated if the name or title of the Comptroller or the name or title of the officer authorised in that behalf, is printed, stamped or written thereon.