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of <h1>Tax Reporting Rule 12BA Revoked: Securitization Trusts No Longer Required to File Detailed Income Distribution Statements</h1> The text refers to a statutory provision related to income tax assessment procedures, specifically Rule 12BA concerning statements by securitization trusts under section 115TA. The rule originally outlined the process for filing income distribution statements with designated assessing officers, requiring submission in Form No.63AA and verification by an accountant. However, the provision has been omitted by a subsequent notification in 2021.
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