6. The return.- (1) The return of taxable banking transactions required to be furnished under sub-section (1) of section 98 of the Act shall be in Form No. 3 and be verified in the manner indicated therein. (2) The particulars required to be furnished in the Schedules A and B to Form No. 3 referred to in sub-rule (1) shall be furnished on a computer media, in accordance with the following, - (a) the computer media conforms to the following specifications:- (i) CD ROM of 650 MB capacity or higher capacity; or (ii) 4mm 2GB/ 4GB (90M/ 120M) DAT Cartridge; or (iii) Digital Video Disc; (b) if the data relating to the schedules is copied using data compression or backup software utility, the corresponding software utility or procedure for its decompression or restoration shall also be furnished; (c) the return shall be accompanied by a certificate regarding clean and virus free data. (3) The return of taxable banking transactions entered into during a financial year shall be furnished on or before the 31st July immediately following that financial year. | 