Electronic verification procedures govern disclosure forms, requiring digital signatures or verification codes and secure archival of submitted records.

Electronic filing and verification procedures for declarations and related forms under the Foreign Assets of Small Taxpayers Disclosure Scheme are to be prescribed by the designated Systems authority. Verification must use a digital signature where the income-tax return requires one, and an electronic verification code otherwise. The authority may modify formats for electronic furnishing of Form 1 declarations, Form 2 orders, Form 3 payment intimations and Form 4 validity certifications, and must implement security, archival and retrieval policies for these forms.

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