(a) An annual registration shall be filed containing the current rent for each housing accommodation not otherwise exempt, a certification of services, and such other information as may be required by the DHCR, pursuant to the RSL, RSC or section 2527.11 of this Title.

(b) Upon filing an annual registration, the owner shall provide each tenant then in occupancy with a copy of that portion of such annual registration applicable to the tenant's housing accommodation.

(c) An owner seeking to file an amended registration statement for other than the present registration year must file an application pursuant to section 2522.6(b) and Part 2527 of this Title as applicable to establish the propriety of such amendment unless the amendment has already been directed by DHCR or is directed by another governmental agency that supervises such housing accommodation.