{"id":5678,"date":"2018-03-20T14:53:12","date_gmt":"2018-03-20T09:23:12","guid":{"rendered":"https:\/\/www.hostbooks.com\/in\/?p=5678"},"modified":"2018-08-09T16:23:16","modified_gmt":"2018-08-09T10:53:16","slug":"rule-21ad-exercise-option-sub-section-4-section-115ba","status":"publish","type":"post","link":"https:\/\/www.hostbooks.com\/in\/hb\/all-rules\/rule-21ad-exercise-option-sub-section-4-section-115ba\/","title":{"rendered":"Rule &#8211; 21AD, Exercise of option under sub-section (4) of section 115BA"},"content":{"rendered":"<p><strong>21AD<\/strong>. (1) The option to be exercised in accordance with the provisions of sub-section (4) of section 115BA by a person, being a domestic company, for any previous year relevant to the assessment year beginning on or after the 1st day of April, 2017, shall be in Form No. 10-IB.<\/p>\n<p>(2) The option in Form No. 10-IB referred to in sub-rule (1) shall be furnished electronically either under digital signature or electronic verification code.<\/p>\n<p>(3) The Principal Director General of Income-tax (Systems) or the Director General of Income-tax (Systems), as the case may be, shall\u2014<\/p>\n<p style=\"padding-left: 30px;\">(i) specify the procedure for filing of Form referred to in sub-rule (2);<br \/>\n(ii) specify the data structure, standards and manner of generation of electronic verification code, referred to in sub-rule(2), for purpose of verification of the person furnishing the form referred to in the said sub-rule; and<br \/>\n(iii) be responsible for formulating and implementing appropriate security, archival and retrieval policies in relation to Form so furnished.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>21AD. (1) The option to be exercised in accordance with the provisions of sub-section (4)<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":68,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1439,1440],"tags":[],"yst_prominent_words":[375,4001,4007,7166,7169,8114,7791,400,6692,4009,7186,7458,7459,302,1946,6895,8115,6354,6695,8113],"_links":{"self":[{"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/posts\/5678"}],"collection":[{"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/users\/68"}],"replies":[{"embeddable":true,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/comments?post=5678"}],"version-history":[{"count":1,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/posts\/5678\/revisions"}],"predecessor-version":[{"id":7060,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/posts\/5678\/revisions\/7060"}],"wp:attachment":[{"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/media?parent=5678"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/categories?post=5678"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/tags?post=5678"},{"taxonomy":"yst_prominent_words","embeddable":true,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/yst_prominent_words?post=5678"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}