(1)In cases where the trustees of an approved superannuation fund pay any contributions made by an employer, including interest on such contributions, to an employee during his life-time, they shall send within two months from the end of the financial year to the Assessing Officer referred to in rule 36A, a statement giving the following particulars, namely :-(i)name of the superannuation fund;(ii)name and address of the employee;(iii)the period for which the employee has contributed to the superannuation fund;(iv)the amount of contribution repaid on account of principal and interest;(v)the average rate of deduction of tax during the preceding three years; and(vi)the amount of tax deducted on repayment.
