Annual electronic reporting requirement for depositories under Rajiv Gandhi Equity Savings Scheme; compliance and lock in verification required. Depositories must submit an annual Form C in prescribed electronic format to the Income Tax Department by 30 April for RGESS claims, providing investor name, PAN, DEMAT account number, opening and investment dates, amount invested, scrips locked in, and whether the account meets RGESS eligibility, fixed lock in and 270 day holding period compliance; the electronic format is to be specified by the Director General of Income Tax (Systems).