Electronic filing mandate allows specified tax forms to be furnished electronically using digital signature or electronic verification. The Income-tax Rules, 1962 are amended to omit specified rules and Appendix II forms while preserving existing proceedings and instruments under a savings clause. The Principal Director General/Director General of Income-tax (Systems), with Board approval, may require specified Appendix II forms, returns, statements, reports and orders to be furnished electronically either under digital signature or via electronic verification code, and must define the list, data structure, submission and verification procedures, format adaptations and security, archival and retrieval policies for such electronic filings.