Reporting Obligation Removed: omission of subsection requiring securitisation trust payor to file annual distribution statement. The amendment omits sub-section (3) of section 115TA, thereby removing the requirement that the person responsible for making payments of income distributed by a securitisation trust must, annually and by the prescribed date, furnish to the prescribed income-tax authority a prescribed-form, prescribed-verified statement detailing distributed income to investors, tax paid thereon and other prescribed particulars.
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.
Reporting Obligation Removed: omission of subsection requiring securitisation trust payor to file annual distribution statement.
The amendment omits sub-section (3) of section 115TA, thereby removing the requirement that the person responsible for making payments of income distributed by a securitisation trust must, annually and by the prescribed date, furnish to the prescribed income-tax authority a prescribed-form, prescribed-verified statement detailing distributed income to investors, tax paid thereon and other prescribed particulars.
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