33. (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.
(2) A verification in the following Form shall be annexed to the statement referred to in sub-rule (1) :
FORM OF VERIFICATION
We/I, the trustee(s) of the above named fund, do declare that what is stated in the above statement is true to the best of our/my information and belief.]
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