26Return of unclaimed deposits.

Every banking company shall, within thirty days after the close of each calendar year, submit a return in the prescribed form and manner to the Reserve Bank as at the end of such calendar year of all accounts ¹[in India] which have not been operated upon for ten years, ²***:
Provided that in the case of money deposited for a fixed period the said term of ten years shall be reckoned from the date of the expiry of such fixed period:
³ [Provided further that every regional rural bank shall also furnish a copy of the said return to the National Bank.]