Prescribed conditions for tax exemption on income from qualifying project debt securities
3.  The exemption from tax under section 13(1)(b) of the Act shall not apply if the issuer of the qualifying project debt securities, or such other person as the Comptroller may direct, has not furnished to the Comptroller —
(a)a return on the qualifying project debt securities within such period as the Comptroller may specify; and
(b)such other particulars in connection with the qualifying project debt securities as the Comptroller may require.