(2) The Director General of Income-tax (Systems) shall specify the procedures, formats and standards for the purposes of furnishing and verification of the Form 26A and be responsible for the day-to-day administration in relation to furnishing and verification of the Form 26A in the manner so specified.
Extra Notes for Readers:
- Rule 31ACB was introduced by the Income Tax (11th Amendment) Rules 2012, w.e.f. 12th Sept. 2012, later substituted by the Income Tax (2nd Amendment) Rules, 2013, w.e.f. 19th Feb. 2013.
Reference/Source: Check at Income Tax site for latest version of the Rules - link