Commodities transaction returns must be filed in Form No.1, electronically or on specified media, by June 30. Return of taxable commodities transactions must be furnished in Form No.1, verified as indicated, either on paper with schedule data supplied on specified computer media (CD ROM or DVD) including decompression utilities and a clean/virus free certificate, or electronically under digital signature; annual returns for a financial year are due on or before 30th June following that year, and the Director General of Income tax (Systems) will specify procedural, format, security, archival and retrieval standards for electronic filing.