Option under section 11: electronic filing of Form 9A and Form 10 before return deadline with digital signature or EVC. The option under the Explanation to sub-section (1) of section 11 must be exercised in Form No. 9A and statements under the applicable provisions must be furnished in Form No. 10, both before the expiry of the time allowed under sub-section (1) of section 139 for filing the return of income; both forms must be filed electronically under digital signature or electronic verification code, and the income-tax systems authority shall specify filing procedures, data standards, EVC generation and security, archival and retrieval policies.