(5)The statement of financial transactions referred to in sub-rule (1) shall be furnished on or before the 31st May, immediately following the financial year in which the transaction is registered or recorded:Provided the statement of financial transaction in respect of the transactions listed at serial number (12) 2and serial number (13) in the Table under sub-rule (2), shall be furnished on or before the 31st day of January, 2017.
