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    <description>Exercise of the option under sub-section (5) of section 115BAC by an individual or Hindu undivided family for a relevant previous year is to be made in Form No. 10-IE. The form must be furnished electronically, either under digital signature or electronic verification code. The systems authorities are to specify the filing procedure, the data structure and standards for the verification code, and the security, archival and retrieval policies for the furnished form.</description>
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