Furnishing of information under section 195 requires electronic filing of Form 15CA with accountant's Form 15CB certificate. Rule 37BB requires the person responsible for payment to furnish information under sub-section (6) of section 195 in Form No.15CA after obtaining an accountant's certificate in Form No.15CB; Form No.15CA must be filed electronically to the designated Income-tax Department website and a signed printout submitted before remittance, and the Director-General of Income-tax (Systems) will specify procedures, formats and standards for secure data capture, transmission and administration.