Exercise of option under sub-section (5) of section 115BAC

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..... revious year relevant to the assessment year beginning on or after the 1st day of April, 2021, shall be in Form No. 10-IE. (2) The option in Form No. 10-IE shall be furnished electronically either under digital signature or electronic verification code. (3) The Principal Director General of Income-tax (Systems) or the Director General of Income-tax (Systems), as the case may be, shall, - .....

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