https://www.taxtmi.com/acts?id=3747 Option to apply income under the exemption provisions must be furnished in prescribed forms within the return-filing time limit. Form No. 9A is required for the option under the Explanation to section 11(1), and Form No. 10 is required for the relevant statement on accumulation or application of income. Both forms must be filed electronically, either with a digital signature or electronic verification code, and the prescribed systems authority must specify the filing procedure and related security, archival, and retrieval policies. en-us Sat, 19 Jan 2008 22:45:54 +0530 Tue, 19 May 2026 16:24:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=3747 Option to apply income under the exemption provisions must be furnished in prescribed forms within the return-filing time limit. Form No. 9A is required for the option under the Explanation to section 11(1), and Form No. 10 is required for the relevant statement on accumulation or application of income. Both forms must be filed electronically, either with a digital signature or electronic verification code, and the prescribed systems authority must specify the filing procedure and related security, archival, and retrieval policies. Act-Rules Income Tax Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=3747