Exercise of option under sub-section (6) of section 115BAC

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....sons (other than a co-operative society) or a body of individuals, whether incorporated or not, or an artificial juridical person referred to in sub-clause (vii) of clause (31) of section 2, for any previous year relevant to the assessment year beginning on or after the 1st day of April, 2024, shall be, - (a) in Form No. 10-IEA on or before the due date specified under sub-section (1) of section....

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....data structure, standards and manner of generation of electronic verification code, referred to in sub-rule (3), for verification of the person furnishing the said Form; and (c) be responsible for formulating and implementing appropriate security, archival and retrieval policies in relation to the Form so furnished. Explanation.--For the purposes of this rule "electronic verification cod....