109. Every person responsible for making any payment of interest constituting income not classifiable under the head “Interest on securities” shall, if such payment exceeds ¹[fifteen thousand taka], before the first day of September each year, furnish to a prescribed officer a statement prepared in the prescribed form and verified in the prescribed manner so as to give the following information, namely:- (a) the name and address of every person to whom such payment has been made, or was due, during the preceding financial year; (b) the amount of payment so made or due; and (c) such other particulars as may be prescribed.