(5)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 electronic filing of Form No.35 and documents;(ii)specify the data structure, standards and manner of generation of electronic verification code, referred to in sub-rule(2), for the purpose of verification of the person furnishing the said form; and(iii)be responsible for formulating and implementing appropriate security, archival and retrieval of policies in relation to the said form so furnished.
