(3)The reporting person mentioned in column (3) of the Table under sub-rule (2) (other than the persons at Sl.No.10 and Sl.No.11) shall, while aggregating the amounts for determining the threshold amount for reporting in respect of any person as specified in column (2) of the said Table,-(a)take into account all the accounts of the same nature as specified in column (2) of the said Table maintained in respect of that person during the financial year;(b)aggregate all the transactions of the same nature as specified in column (2) of the said Table recorded in respect of that person during the financial year;(c)attribute the entire value of the transaction or the aggregated value of all the transactions to all the persons, in a case where the account is maintained or transaction is recorded in the name of more than one person;(d)apply the threshold limit separately to deposits and withdrawals in respect of transaction specified in item (c) under column (2), against Sl. No. 1 of the said Table.
