(4)The person responsible for furnishing the return referred to in sub-rule (1) shall ensure that-(i)where the data relating to the return is copied using data compression or backup software utility, the corresponding software utility or procedure for its decompression or restoration shall also be furnished along with the return made on computer readable media;(ii)the return is accompanied with a certificate regarding clean and virus free data.Explanation. - For the purposes of rule 31AC and rule 31ACA, "time deposits" means deposits (excluding recurring deposits) repayable on the expiry of fixed periods.
