Para 10 - Information regarding deposits and withdrawals - Site Restoration Fund Scheme, 1999

Information regarding deposits and withdrawals. 10. (1) Where a deposit is made by a depositor, the acknowledgement(s) issued in Form A [referred to in sub-paragraph (4) of paragraph 4] and the certificate issued in Form C [referred to in sub-paragraph (4) of paragraph 7] evidencing the amount of interest credited to the account, shall be forwarded by the depositor to the income-tax authority along with the return of income relating to the previous year in which the deposit is made or the interest is credited. (2) Where a withdrawal has been made by the depositor during the previous year, a certificate by a chartered accountant, not being a chartered accountant who is an employee of the depositor, showing— (a) the amounts withdrawn during the previous year, and (b) the purpose for which the withdrawal was used during the previous year shall be submitted to the income-tax authority within the due date specified in section 139 of the Income-tax Act, 1961, for filing of the return, for the previous year in which the withdrawal was made and a copy of such certificate shall also be filed with the Ministry of Petroleum and Natural Gas or any agency authorised by the Ministry of Petroleum and Natural Gas in this behalf, within such due date.