Quarterly return under section 206A: institutions must file Form 26QAA reporting branch-wise term deposits and certify accuracy. Banks, co-operative societies and public companies must file Form No. 26QAA as a quarterly return under section 206A to report term deposits on the last day of the quarter, deposits made during the quarter, and deposits excluded from next quarter's reporting. The form requires name, PAN or Aadhaar, address, branch-wise break-up by prescribed value bands, branch identifiers (TAN, BSR code), electronic submission for Part B, and certification by the principal officer with office receipt details for physical submissions.