Exercise of option under sub-section (4) of section 115BA

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Full Text of the Document

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....o the assessment year beginning on or after the 1st day of April, 2017, shall be in Form No. 10-IB. (2) The option in Form No. 10-IB referred to in sub-rule (1) shall be furnished electronically either under digital signature or electronic verification code. (3) The Principal Director General of Income-tax (Systems) or the Director General of Income-tax (Systems), as the case may be, shall- ....