In furnishing the foreign investment statement pursuant to Sub-section (1) and (3) of Section 4 of the Act, each taxpayer has to furnish such statement in a format as referred to in Schedule-1. It shall be sufficient for a taxpayer who has already furnished or caused to be furnished the statement of any foreign
investment of any year in a format as referred to in Schedule-1, not to furnish the statement as referred to in Schedule-1, but only to give a due notice in writing indicating the statement previously furnished, in cases
where any alteration has been made in the foreign investment as referred to in the statement.