Statement of specified services or e-commerce supply or services

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..... n the manner indicated therein, and may be furnished by the assessee or e-commerce operator, as the case may be, in the following manner, namely:- (i) electronically under digital signature; or (ii) electronically through electronic verification code. (2) The statement in Form No. 1 required to be furnished under sub-section (1) of section 167 of the Act shall be furnished on or before th .....

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..... n (2) of section 167 of the Act. ] ************** NOTES:- 1. Substituted vide NOTIFICATION NO. 87/2020 dated 28-10-2020 before it was read as, 5. Statement of specified services. (1) The statement of specified services required to be furnished under sub-section (1) of section 167 of the Act shall be in Form No. 1, duly verified in the manner indicated therei .....

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..... he purposes of this rule electronic verification code means a code generated for the purpose of electronic verification of the person furnishing the statement of specified services as per the data structure and standards laid down by the Principal Director- General of Income-tax (Systems). - - statute, statutory provisions legislation, law, enactment, Acts, Rules, Regulations, Taxation Tax .....

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