Electronic filing requirement: specified tax forms and reports must be furnished and verified electronically under Rule 131. Certain prescribed Forms, returns, statements, reports and orders listed in Appendix II must be furnished electronically and verified as prescribed under sub rule (1) of Rule 131 of the Income tax Rules, 1962. The Director General of Income Tax (Systems), with Board approval, invokes sub rule (1) and sub rule (2) of Rule 131 to require electronic submission and prescribed verification for the listed documents, including the Annual Compliance Report on Advance Pricing Agreement (Form 3CEF).