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    <title>Exercise of option under sub-section (4) of section 115BA</title>
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    <description>A domestic company exercising the option under section 115BA(4) for a relevant previous year must do so in Form No. 10-IB and furnish it electronically, either under digital signature or electronic verification code. The systems wing is to prescribe the filing procedure, the data structure and standards for the electronic verification code, and the security, archival and retrieval policies for the form.</description>
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      <description>A domestic company exercising the option under section 115BA(4) for a relevant previous year must do so in Form No. 10-IB and furnish it electronically, either under digital signature or electronic verification code. The systems wing is to prescribe the filing procedure, the data structure and standards for the electronic verification code, and the security, archival and retrieval policies for the form.</description>
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