(2)Form No. 35 shall be furnished in the following manner, namely:-(a)in the case of a person who is required to furnish return of income electronically under sub- rule (3) of rule 12,-(i)by furnishing the form electronically under digital signature, if the return of income is furnished under digital signature;(ii)by furnishing the form electronically through electronic verification code in a case not covered under sub-clause (i);(b)in a case where the assessee has the option to furnish the return of income in paper form, by furnishing the form electronically in accordance with clause (a) of sub-rule(2) or in paper form.
