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    <title>Exercise of option under sub-section (5) of section 115BAD</title>
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    <description>A resident cooperative society exercising the option under section 115BAD(5) for any previous year relevant to an assessment year beginning on or after 1 April 2021 must do so in Form No. 10-IF. The form must be furnished electronically, either under digital signature or through electronic verification code. The systems authority is to prescribe the filing procedure, verification code standards, and related security, archival and retrieval policies.</description>
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      <description>A resident cooperative society exercising the option under section 115BAD(5) for any previous year relevant to an assessment year beginning on or after 1 April 2021 must do so in Form No. 10-IF. The form must be furnished electronically, either under digital signature or through electronic verification code. The systems authority is to prescribe the filing procedure, verification code standards, and related security, archival and retrieval policies.</description>
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