(3)(i)The statement referred to in sub-rule (1) may be furnished in any of the following manners, namely:-(a)furnishing the statement in paper form;(b)furnishing the statement electronically under digital signature in accordance with the procedures, formats and standards specified under sub-rule (5);(c)furnishing the statement electronically along with the verification of the statement in Form 27A or verified through an electronic process in accordance with the procedures, formats and standards specified under sub-rule (5);(ii)Where,-(a)the collector is an office of the Government; or(b)the collector is the principal officer of a company; or(c)the collector is a person who is required to get his accounts audited under section 44AB in the immediately preceding financial year;(d)the number of collectee's records in a statement for any quarter of the financial year are twenty or more, the collector shall furnish the statement in the manner specified in item (b) or item (c) of clause (i).(iii)Where the collector is a person other than the person referred to in clause (ii), the statement referred to in sub-rule (1) may, at his option, be delivered or cause to be delivered in the manner specified in item (b) or item (c) of clause (i).
