(5)[] [Renumbered by '(6)' Notification No. G.S.R. 14(E), dated 6.1.2020 (w.e.f. 26.3.1962).] The Principal Director General of Income-tax (Systems) or Director General of Income-tax (Systems), as the case may be, shall specify the procedure for electronic filing of Form No. 3CEAA and Form No. 3CEAB and shall also be responsible for evolving and implementing appropriate security, archival and retrieval policies in relation to the information furnished under this rule.
