Electronic furnishing of Forms, returns, statements, reports, orders, certificates, etc.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... prior approval of the Board, specify that any of the Forms, returns, statements, reports, orders or certificates, by whatever name called, as specified in Appendix III, shall be furnished electronically- (a) under digital signature, if it is required to be furnished under digital signature; or (b) through electronic verification code in a case not covered under clause (a). (2....