Option under section 115BA: domestic companies must file Form 10-IB electronically with verification and officer certification. The amendment creates rule 21AD requiring domestic companies to exercise the option under subsection (4) of section 115BA by filing Form No. 10-IB electronically, authenticated by digital signature or electronic verification code, with a principal officer's certification that the statutory conditions are and will be satisfied; the Systems Directorate will prescribe filing procedures, data standards, EVC generation and security, archival and retrieval policies.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Option under section 115BA: domestic companies must file Form 10-IB electronically with verification and officer certification.
The amendment creates rule 21AD requiring domestic companies to exercise the option under subsection (4) of section 115BA by filing Form No. 10-IB electronically, authenticated by digital signature or electronic verification code, with a principal officer's certification that the statutory conditions are and will be satisfied; the Systems Directorate will prescribe filing procedures, data standards, EVC generation and security, archival and retrieval policies.
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