(4)The Principal Director-General of Income-tax (Systems) or Director-General of Income-tax (Systems) shall specify the procedures, formats and standards for ensuring secure capture and transmission of data and shall also be responsible for evolving and implementing appropriate security, archival and retrieval policies in relation to furnishing the returns >in the manners (other than the paper form) specified in column (iv) of the Table in sub-rule (3)and the report of audit or notice in the manner specified in proviso to sub-rule (2).
