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<h1>Rule 6 clarifies Form No.1 return filing for taxable commodities transactions under section 120(1), with electronic options</h1> Rule 6 of the Commodities Transaction Tax Rules, 2013 prescribes that returns of taxable commodities transactions under section 120(1) of the Act must be filed in Form No. 1, duly verified, either in paper form or electronically with digital signature. If filed on paper, schedule details must also be submitted on specified computer media (CD-ROM or DVD), with any compression software and a certificate confirming clean, virus-free data. Returns for transactions in a financial year must be filed by 30 June following that year. The Director-General of Income-tax (Systems) is responsible for prescribing secure electronic procedures, formats, standards, and related security, archival, and retrieval policies.