(4)The Principal Director General of Income-tax (Systems) or the Director General of Income-tax (Systems), as the case may be, shall-(i)specify the procedure for filing of Forms referred to in sub-rule (3);(ii)specify the data structure, standards and manner of generation of electronic verification code, referred to in sub-rule(3), for purpose of verification of the person furnishing the said Forms; and(iii)be responsible for formulating and implementing appropriate security, archival and retrieval policies in relation to Forms so furnished.
