Intimation under Fifth Proviso to sub-section (1) of section 35

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... to in clause (ii) or clause (iii) or the company referred to in clause (iia) of said sub-section (hereinafter referred to as 'the applicant') shall be made in Form No.10A to the Principal Commissioner of Commissioner authorised by the Board. (2) The application under sub-rule (1) shall be accompanied by the following documents, as required by Form No.10A, namely:- (a) where the appli .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... eturn of income is required to be furnished under digital signature; (ii) through electronic verification code in a case not covered under clause (i). (4) Form No. 10A shall be verified by the person who is authorised to verify the return of income under section 140, as applicable to the applicant. (5) On receipt of an application in Form No. 10A, the Principal Commissioner or Commissione .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Income-tax (Systems), as the case may be, shall: (i) lay down the data structure, standards and procedure of furnishing and verification of Form No. 10A; and (ii) be responsible for formulating and implementing appropriate security, archival and retrieval policies in relation to the said form so furnished. ] ************* NOTES:- 1. Inserted vide NOTIFICATION NO. 19/ .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X