(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 referred to in sub-rule (2);(ii)specify the data structure, standards and manner of generation of electronic verification code, referred to in sub-rule(2), for purpose of verification of the person furnishing the form referred to in the said sub-rule; and(iii)be responsible for formulating and implementing appropriate security, archival and retrieval policies in relation to Form so furnished.]
