Quarterly statement obligation for specified funds and stock brokers requires detailed non-resident identification and declaration under applicable rule. A quarterly statement must be furnished by a specified fund or stock broker listing for each non-resident the name, email, contact number, foreign residential address, Tax Identification Number or alternative government-issued unique number, together with the reporting entity's PAN/Aadhaar and a verification signed by an authorised person; the form also requires attachment of the declaration received from the non-resident as prescribed under rule 114AAB.