(3)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 Form No. 10-IC;(ii)specify the data structure, standards and manner of generation of electronic verification code, referred to in sub-rule (2), for verification of the person furnishing the said Form; and(iii)be responsible for formulating and implementing appropriate security, archival and retrieval policies in relation to the Form so furnished.]
