Draft Income Tax Rule 332: Electronic furnishing of Forms, Returns, Statements, Reports, orders, certificates, etc
Rule 332 of the Draft Income-tax Rules, 2026 provides for the electronic furnishing of various tax-related documents, including forms, returns, statements, reports, orders, and certificates specified in Appendix III. The rule authorises the Principal Director General of Income-tax (Systems) or the Director General of Income-tax (Systems), with the approval of the Central Board of Direct Taxes (CBDT), to mandate that these documents be submitted electronically. Such electronic submission may be done either under a digital signature where the return of income is required to be filed with a digital signature, or through an electronic verification code in cases where digital signatures are not mandatory. The designated authority is also empowered to specify which forms and documents must be furnished electronically and to establish the necessary data structure, standards, and procedures for their submission and verification. This includes the authority to modify formats of existing forms where required to ensure compatibility with electronic filing systems. Additionally, the authority is responsible for developing and implementing appropriate security measures, as well as policies for archival and retrieval of electronically filed documents. These provisions aim to strengthen the digital framework of tax administration by ensuring secure electronic filing, standardised processes, and efficient management and preservation of tax records.
Extract of Rule No. 332 of Draft Income-tax Rules, 2026
Rule 332
Electronic furnishing of Forms, Returns, Statements, Reports, orders, certificates, etc
(1) The Principal Director General of Income-tax (Systems) or the Director General of Income-tax (Systems), as the case may be, may with the approval of the Board specify that any of the Forms, returns, statements, reports, orders, certificates by whatever name called, prescribed in Appendix III, shall be furnished electronically—
(i) under digital signature, if the return of income is required to be furnished under digital signature; or
(ii) through electronic verification code in a case not covered under clause (i).
(2) The Principal Director General of Income-tax (Systems) or the Director General of Income-tax (Systems), as the case may be, shall—
(i) with the approval of the Board specify the Forms, returns, statements, reports, orders, certificates referred to in sub-rule (1), which are to be furnished electronically;
(ii) lay down the data structure, standards and procedure of furnishing and verification of such Forms, returns, statements, reports, orders, including modification in format, if required, to make it compatible for furnishing electronically; and
be responsible for formulating and implementing appropriate security, archival and retrieval policies in relation to the said Forms, returns, statements, reports, orders and certificates.
