Rule 332 lets the Director General of Income-tax (Systems), with the Board's approval, require any of the Forms, returns, statements, reports, orders or certificates in Appendix III to be furnished electronically — under digital signature or through electronic verification code — and sets the Director General's duties on data structure, standards, security and archiving.
332
Rules 2026 · Rule 332
Electronic furnishing of Forms, returns, statements, reports, orders, certificates, etc
Rules 311-333
The rule. The Principal Director General or Director General of Income-tax (Systems) may, with the Board's prior approval, specify that any of the Forms, returns, statements, reports, orders or certificates listed in Appendix III be furnished electronically (a) under digital signature, if it must be furnished under digital signature, or (b) through electronic verification code in any other case (sub-rule 1). The Director General specifies, with the Board's approval, which of them are to be furnished electronically; lays down the data structure, standards and procedure for furnishing and verifying them, including changes in format needed to make them compatible with electronic furnishing; and is responsible for the secure capture and transmission of data and for security, archival and retrieval policies (sub-rule 2).