(a) Any registered investment company that during its whole taxable year complies with the requirements and conditions established in § 30521 of this title and with any other law of the Government of Puerto Rico with respect to investment companies shall file an annual return stating specifically the items of its gross income, its money inflow and outflow, and any such other information necessary to comply with the provisions of this part, and shall keep records, file sworn financial statements, file such other returns, and comply with the rules and regulations the Secretary may from time to time prescribe. The return shall be filed under penalty of perjury by the person or persons appointed president, vice-president or other chief officer or treasurer, assistant treasurer or other chief accounting officer. Notwithstanding the above, in those cases in which returns are filed electronically, the electronic signature of the above mentioned officers shall be accepted as evidence of authentication. Such returns shall be filed as provided in § 30256 of this title. History —Jan. 31, 2011, No. 1, § 1061.08, retroactive to Jan. 1, 2011.