(2)The statement referred to in clause (i) of sub-rule (1) shall,-(i)where the declarations are received by the 30th September, be furnished by the 31st October of that year; and(ii)where the declarations are received by the 31st March, be furnished by the 30th April of the financial year immediately following the financial year in which the form is received:[Provided that the statement in respect of the transactions listed in clause (ii) of column (3) of serial number (10) of the Table under rule 114B shall be furnished on or before the 15th day of January, 2017.] [Proviso inserted by the Income-tax (First Amendment) Rules, 2017, w.e.f. 6-1-2017.]
