Rule 332: Electronic furnishing of forms and returns
Rule 332 authorises the income-tax Systems authorities, with the Board’s approval, to specify electronic furnishing of the prescribed forms, returns, statements, reports, orders and certificates. It also assigns responsibility for filing standards, verification and secure handling of the data.
Official notified Income-tax Rules, 2026Need advice on Rule 332?
This article is for general information. Read the official Rules and applicable Act amendments, including the Taxation and Other Laws (Amendment) Act, 2026. If you need professional advice for your situation, contact Bizeneed.
On this page
Bare law
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 prior approval of the Board, specify that any of the Forms, returns, statements, reports, orders or certificates, by whatever name called, as specified in Appendix III and Appendix IV, shall be furnished electronically— (a) under digital signature, if it is required to be furnished under digital signature; or (b) through electronic verification code in a case not covered under clause (a).
(2) The Principal Director General of Income-tax (Systems) or the Director General of Income-tax (Systems), as the case may be, shall— (a) 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; (b) lay down the data structure, standards and procedure of furnishing and verification of such Forms, returns, statements, reports, orders, certificates including modification in format, if required, to make it compatible for furnishing electronically; and (c) be responsible for ensuring secured capture and transmission of data, formulating and implementing appropriate security, archival and retrieval policies in relation to the said Forms, returns, statements, reports, orders and certificates.
Introduction
The current rule refers to Appendix III and Appendix IV. Notification 97/2026 added Appendix IV and the ITR-BN block-assessment form, with a separate applicability clause for searches and requisitions under the 2025 Act.
Rule breakdown
Identify the document and the electronic-filing requirement
Start with the Act provision and rule that require the document. Check the applicable Systems specification and current official form instructions. Rule 332 is an enabling electronic-furnishing provision; it does not itself replace the substantive eligibility, filing deadline or contents prescribed elsewhere.
Use the required verification method
Sub-rule (1)(a) addresses a document required to be furnished under digital signature. Clause (b) provides electronic verification code for a case not covered by clause (a). Do not assume that every document can use either method simply because both are mentioned in the rule.
What changed for block-assessment returns
Notification 97/2026, dated 24 July 2026, substituted “Appendix III and Appendix IV” in sub-rule (1) and inserted Appendix IV containing Form ITR-BN. The amendment is deemed effective from 1 April 2026 and applies to a search initiated under section 247 or a requisition made under section 248 on or after that date.
Identify the law governing the actual search or requisition before selecting the return. The form’s title or the date of a later notice alone does not establish that this new-Act amendment applies.
Systems standards and document security
Sub-rule (2) assigns the Systems authorities responsibility for the data structure, standards and furnishing/verification procedure, including format modification where needed for electronic compatibility. It also covers secure capture and transmission, and appropriate security, archival and retrieval policies.
For the filer, useful practical controls include using the official filing facility, checking the current schema and verification instructions, retaining the acknowledgment and safeguarding authorised-signatory access. These controls are practical guidance rather than extra statutory conditions created by this article.
A practical filing sequence
Identify the correct document and governing provision; confirm whether it is specified for electronic filing; prepare it in the current format; use the required signature or verification route; and retain the completed acknowledgment. Check any separate notice or filing deadline in its own governing provision.
Key takeaways
Authority and approval
The Principal Director General or Director General of Income-tax (Systems) acts with the approval required by the rule.
Two verification routes
Digital signature applies where the document is required to be furnished that way; electronic verification code is the alternative in cases outside that limb.
Appendix IV included
The July 2026 amendment extends the appendix reference to include ITR-BN; its application to a case depends on the search or requisition conditions.
Standards and security
The rule covers data structures, filing and verification procedures, secure capture/transmission, and security, archival and retrieval policies.
Practical checklist
- Confirm the underlying return or form obligation and deadline.
- Check the applicable official Systems specification and verification method.
- Retain acknowledgments and protect authorised filing access.
- For ITR-BN, identify the search or requisition and the applicable Act.
Avoid
- Do not treat EVC as interchangeable with a mandatory digital signature.
- Do not infer a deadline extension from this electronic-furnishing rule.
- Do not apply the ITR-BN amendment solely because a notice was issued after April 2026.
FAQs
Does Rule 332 require every document to use a digital signature?
No. It distinguishes cases where digital signature is required from other covered cases using electronic verification code. The applicable specification and document requirements must be checked.
Why does the current rule mention Appendix IV?
Notification 97/2026 added Appendix IV, containing Form ITR-BN for the new-Act block-assessment framework. The notification states its deemed commencement and its search/requisition applicability conditions.
Does this rule fix the due date for every return or form?
No. The applicable Act provision, other rule or notice determines the particular filing obligation and time limit.
Glossary
- Electronic verification code
- The verification route in clause (1)(b) for a case not covered by the digital-signature limb; follow the applicable official procedure.
- Appendix IV
- The appendix introduced by Notification 97/2026 containing the ITR-BN block-assessment return.