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of <h1>Depositors must submit deposit acknowledgements, interest certificates, and withdrawal details under Section 139 of the Income-tax Act, 1961.</h1> Depositors under the Site Restoration Fund Scheme, 1999, must submit acknowledgements and certificates evidencing deposits and interest credited to their accounts to the income-tax authority with their income return for the relevant year. If a withdrawal occurs, a certificate from an independent chartered accountant detailing the withdrawal amount and purpose must be submitted to the income-tax authority by the deadline specified in section 139 of the Income-tax Act, 1961. Additionally, a copy of this certificate must be filed with the Ministry of Petroleum and Natural Gas or its authorized agency within the same timeframe.
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