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    <title>Interest and Dividend information reporting in case of Custodial Accounts-Rule 114G(1)(e) of the Income Tax Rules, 1962</title>
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    <description>SEBI directs depositories to add a data field for RTAs to record corporate action dividend/interest per unit and provide it to DPs; DPs must report dividend and interest on an entitlement basis for the entire calendar year for any demat account identified as reportable, ensuring reporting of total gross amounts generated with respect to assets in custodial accounts as required under the Income Tax Rules.</description>
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