Option to adopt concessional corporate tax regime via prescribed electronic forms with mandated verification and procedural safeguards. Prescribes electronic filing and standardized forms for domestic companies to exercise the option to adopt the concessional corporate tax regimes: Form No. 10-IC for the regime corresponding to section 115BAA and Form No. 10-ID for the regime corresponding to section 115BAB. Both forms must be furnished electronically under digital signature or electronic verification code; the tax systems authority will specify filing procedures, data structures, verification code generation and security, archival and retrieval policies. Each form requires corporate particulars, affirmative declarations of eligibility conditions, a non-withdrawal statement for the option, and signature by the principal officer.