Form No. 10A intimation under section 35(1) requires electronic filing, supporting documents, and issuance of a unique registration number. Intimation under the fifth proviso to section 35(1) must be made in Form No. 10A to the authorised Principal Commissioner or Commissioner, with specified supporting documents, electronic filing, and verification by the person authorised under section 140. On receipt of the form, a sixteen digit alphanumeric Unique Registration Number is issued, subject to cancellation if the form contains false, incorrect, incomplete, or non-compliant particulars after hearing. Systems authorities must prescribe the data structure, filing procedure, and security, archival, and retrieval policies.