Format for Statement of Beneficial Ownership and notarised Affidavit required with every resolution plan under regulation 38(3A). The circular prescribes mandatory formats: Annexure 1 for the Statement of Beneficial Ownership requiring PRA details and, for each Beneficial Owner, name, tax identifier, nationality, address, manner of ownership/control and documentary evidence; Annexure 2 for a notarised Affidavit by an authorised signatory declaring whether the PRA is eligible for the section 32A benefit with a brief factual basis. The Resolution Professional must ensure these documents form part of the plan submitted to the Committee of Creditors and filed under section 30(6).