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    <title>Income-tax (4th Amendment) Rules, 2020</title>
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    <description>Prescribes electronic filing and standardized forms for domestic companies to exercise the option to adopt the concessional corporate tax regimes: Form No. 10-IC for the regime corresponding to section 115BAA and Form No. 10-ID for the regime corresponding to section 115BAB. Both forms must be furnished electronically under digital signature or electronic verification code; the tax systems authority will specify filing procedures, data structures, verification code generation and security, archival and retrieval policies. Each form requires corporate particulars, affirmative declarations of eligibility conditions, a non-withdrawal statement for the option, and signature by the principal officer.</description>
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