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    <title>Annual report be submitted by the depository to the Income Tax Department in Electronic Format before 30th April.</title>
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    <description>Depositories must submit an annual Form C in prescribed electronic format to the Income Tax Department by 30 April for RGESS claims, providing investor name, PAN, DEMAT account number, opening and investment dates, amount invested, scrips locked in, and whether the account meets RGESS eligibility, fixed lock in and 270 day holding period compliance; the electronic format is to be specified by the Director General of Income Tax (Systems).</description>
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      <description>Depositories must submit an annual Form C in prescribed electronic format to the Income Tax Department by 30 April for RGESS claims, providing investor name, PAN, DEMAT account number, opening and investment dates, amount invested, scrips locked in, and whether the account meets RGESS eligibility, fixed lock in and 270 day holding period compliance; the electronic format is to be specified by the Director General of Income Tax (Systems).</description>
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