(1) The taxpayer shall file or cause to be filed the details of real estate in the urban area in the format as per schedule (a) and the details of foreign investment in the format as per schedule (b) of any year. A taxpayer who has filed or filed a statement of real estate or foreign investment in the following format, unless there is any increase or decrease in the property according to the statement, it will be sufficient to give a formal written notice that the statement given in the previous year shall be maintained without filing the statement as per Schedule (B) or without filing the statement as per Schedule (B) .

(2) When filing the statement of foreign investment for a year, the market price of government securities, shares, bank accounts and other types of cash investments of the same year and real estate at the same location The rental rate (rental value) determined by the village development committee or the municipality must also be submitted or caused to be submitted along with evidence. The details should be filed or filed with the Property Tax Officer of the Valley East.