(1) Any person (in this section referred to as 'the accountable person'), being a company resident in the State which makes, or an authorised withholding agent who is treated under section 172H as making, any relevant distributions to specified persons in any month shall, within 14 days of the end of that month, make a return to the Collector-General which shall contain details of -
(a) the name and tax reference number of the company which actually made the relevant distributions,
(b) if different from the company which actually made the relevant distributions, the name of the accountable person, being an authorised withholding agent, in relation to those distributions,
(c) the name and address of each person to whom a relevant distribution was made or, as the case may be, was treated as being made by the accountable person in the month to which the return refers,
(d) the date on which the relevant distribution was made to that person,
(e) the amount of the relevant distribution made
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