140. Statement regarding dividends:-

The principal officer of every domestic company shall, furnish to the Deputy Commissioner or any other officer authorised in this behalf by the Central Board of Revenue, a statement, in the prescribed manner, showing-

(a)   the name and address (as entered in the registered of shareholders maintained by the company) of every shareholder to whom bonus shares or bonus or a dividend or aggregate dividends exceeding such amount as may be prescribed in this behalf has or have been distributed during the the period for which each statement is being furnished;

(b)   the total amount of bonus shares or bonus or dividend or dividends so distributed to such shareholder; and

(c)   such other particulars as may be prescribed.