Part DCA - Safe Harbour Rules for income referred to in clause (i) of sub-section (1) of section 9 chargeable to tax under the head (From Rule 10TI to Rule 10TIC)
Securitisation trust income distribution statement requirements under section 115TA, including prescribed form, verification, and filing authority. Rule 12BA dealt with the statement of income distributed by a securitisation trust under section 115TA(3). The statement had to be furnished to the appropriate Assessing Officer based on the location of the trust's principal office and was required to be filed in Form No. 63AA, verified by an accountant. The rule was later omitted.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Securitisation trust income distribution statement requirements under section 115TA, including prescribed form, verification, and filing authority.
Rule 12BA dealt with the statement of income distributed by a securitisation trust under section 115TA(3). The statement had to be furnished to the appropriate Assessing Officer based on the location of the trust's principal office and was required to be filed in Form No. 63AA, verified by an accountant. The rule was later omitted.
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