(2) The option in Form No. 10-IC shall be furnished electronically either under digital signature or electronic verification code.
(3) The Principal Director General of Income-tax (Systems) or the Director General of Income-tax (Systems), as the case may be, shall-
|(i)||specify the procedure for filing of Form No. 10-IC;|
|(ii)||specify the data structure, standards and manner of generation of electronic verification code, referred to in sub-rule (2), for verification of the person furnishing the said Form; and|
|(iii)||be responsible for formulating and implementing appropriate security, archival and retrieval policies in relation to the Form so furnished.|