When filing foreign investment details according to sub-sections (1) and (3) of section 4 of the Act, the tax payer should file in the format specified in schedule 1. A taxpayer who has filed or submitted any foreign investment statement in the tax base in accordance with schedule 1 of a year, unless there is any increase in foreign investment according to that statement, it will be sufficient to file the statement in accordance with schedule 1 every year without filing the statement as per schedule 1 and to maintain the previous statement and duly give a written notice. .