(2) The annual statement referred to in sub-rule (1) shall be duly verified by the Chartered Accountant or the person authorised in this behalf by the non-resident person, who shall be known as the Authorised Signatory.
(3) The annual statement referred to in sub-rule (1) shall be furnished in electronic form along with digital signature.
(4) The Director General of Income-tax (Systems) shall specify the procedure for filing of annual statement referred to in sub-rule (1) and shall also be responsible for formulating and implementing appropriate security, archival and retrieval policies in relation to statements so furnished."
Extra Notes for Readers:
- Rule 114DA was introduced by the Income Tax (2nd Amendment) Rules, 2012, w.e.f. 1st Apr. 2012
Reference/Source: Check at Income Tax site for latest version of the Rules - link