Option under section 115BAB: domestic companies must file Form 10-ID electronically with prescribed verification and security procedures. The option by a domestic company under the concessional corporate tax regime must be exercised in Form No. 10-ID and furnished electronically using a digital signature or an electronic verification code; the income-tax systems authority shall specify filing procedures, data standards and the generation of the electronic verification code and shall implement security, archival and retrieval policies for the Form.