Central Government Act
Section 28A(2) in The Insurance Act, 1938
(2) Every insurer referred to in sub- section (1) shall also submit to the Controller a return in the prescribed form showing all the changes that occurred in the investments aforesaid during each of the quarters ending on the last day of March, June, September and December within thirty- one days from the close of the quarter to which it relates, and every such return shall be certified by a principal officer of the insurer.]