Section 12AB(1A)(viii) in Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020
(viii)the institution or fund prepares such statement for such period as may be prescribed and deliver or cause to be delivered to the prescribed income-tax authority or the person authorised by such authority such statement in such form and verified in such manner and setting forth such particulars and within such time as may be prescribed: