(1) If the real estate owner gives the real estate in accordance with Section 5 of the Act, the details of such real estate must be filed in the format as per Schedule 1.
(2) If the real estate that has been given as a trust comes to be vacant or if it is given to another person or if there is a change in the document, the transaction should be clearly disclosed and the details of the same should be given to the relevant tax officer.
(3) In accordance with sub-section (3) of section 5 of the Act, when filing the statement, the real estate owner should file the statement in the format as per schedule 2.