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of <h1>Domestic Companies: File Form 10-ID Electronically for Section 115BAB(7) Option from April 2020 Using Digital Signature or EVC.</h1> The rule outlines the procedure for a domestic company to exercise the option under sub-section (7) of section 115BAB of the Income Tax Act, applicable from the assessment year starting April 1, 2020. The company must submit Form No. 10-ID electronically, using either a digital signature or an electronic verification code. The Principal Director General or Director General of Income-tax (Systems) is tasked with specifying the filing procedure, data structure, and security measures for the form's submission and verification. This provision was introduced by Notification No. 10/2020, effective from April 1, 2020.
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