Furnishing of consolidated statement requires depositories to report RGESS beneficiary details within a short statutory period, with permitted revisions. The depository must provide, in the prescribed electronic format (Form C), a consolidated statement of details for all Rajiv Gandhi Equity Savings Scheme beneficiaries to the designated income-tax systems authority for each financial year within two months from the end of that financial year. If omissions or incorrect particulars are discovered, the depository may furnish a revised consolidated statement on or before the thirty-first day of December of the financial year immediately following the year to which the original statement related.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Furnishing of consolidated statement requires depositories to report RGESS beneficiary details within a short statutory period, with permitted revisions.
The depository must provide, in the prescribed electronic format (Form C), a consolidated statement of details for all Rajiv Gandhi Equity Savings Scheme beneficiaries to the designated income-tax systems authority for each financial year within two months from the end of that financial year. If omissions or incorrect particulars are discovered, the depository may furnish a revised consolidated statement on or before the thirty-first day of December of the financial year immediately following the year to which the original statement related.
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