Income Tax Act, 1961
Sch. IV Part B Rule 10. PARTICULARS TO BE FURNISHED IN RESPECT OF SUPERANNUATION FUNDS.
The trustees of an approved superannuation fund and any employer who contributes to an approved superannuation fund shall, when required by notice from the Assessing Officer within such period, not being less than twenty-one days from the date of the notice, as may be specified in the notice, furnish such return, statement, particulars or information, as the Assessing Officer may require.