Form and manner of furnishing income-tax returns: electronic filing, digital signature, and revised verification requirements. Regulation prescribes the form, manner and mode of furnishing return of income by mapping taxpayer categories to specific ITR forms with detailed eligibility exclusions; mandates electronic filing with digital signature where audit or foreign-asset schedule applies; allows alternative electronic verification methods or submission of signed ITR-V for electronically transmitted returns without digital signature; and implements notifications treating unverified returns as invalid and altering the verification time-limit.