Updated return filing in Form ITR-UN is governed by prescribed verification methods for different categories of taxpayers. Furnishing of an updated return of income under section 263(6) must be made in Form ITR-UN, with verification in the manner specified in the form. The filing mode depends on the category of person: companies must furnish the return electronically under digital signature; persons whose accounts are required to be audited may use digital signature or electronic verification code; and other persons may also furnish the return electronically and later submit Form ITR-V verification. Electronic verification code is defined as a code generated for verifying the person furnishing the return.