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    <description>A domestic company exercising the option under section 115BAA(5) must file Form No. 10-IC electronically, either under digital signature or electronic verification code. The Principal Director General of Income-tax (Systems) or the Director General of Income-tax (Systems) specifies 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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