Electronic furnishing of tax forms requires systems authorities to mandate digital signature or electronic verification and set data security standards. The Principal Director General of Income-tax (Systems) or Director General of Income-tax (Systems), with Board approval, may require prescribed Forms, returns, statements, reports and orders listed in Appendix II to be furnished electronically either under digital signature where applicable or by electronic verification code; the systems authority must specify which items are mandatory for electronic furnishing, prescribe data structures, standards and verification procedures, and implement security, archival and retrieval policies.