law: Banking Regulation Act, 1949
  26. Return 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 113[in India] which have not been operated upon for ten years 114[* *
  
  *]:
  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:
  PROVIDED FURTHER that every Regional
  
  Rural Bank shall also furnish a copy of the said return to the National Bank.