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)
Investment fund income statements require prescribed filing, verification, and portal-based reporting to unit holders and tax authorities. Statement of income paid or credited by an investment fund to its unit holder must be furnished to the unit holder in Form No. 64C by 30 June of the following financial year and to the jurisdictional Principal Commissioner or Commissioner in Form No. 64D by 15 June of the following financial year. The forms must be generated and downloaded from the specified web portal, verified in the prescribed manner, and furnished electronically under digital signature where required. The specified income-tax systems authority also prescribes the filing procedure, formats and standards, and the related security, archival, retrieval and portal administration arrangements.
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.
Investment fund income statements require prescribed filing, verification, and portal-based reporting to unit holders and tax authorities.
Statement of income paid or credited by an investment fund to its unit holder must be furnished to the unit holder in Form No. 64C by 30 June of the following financial year and to the jurisdictional Principal Commissioner or Commissioner in Form No. 64D by 15 June of the following financial year. The forms must be generated and downloaded from the specified web portal, verified in the prescribed manner, and furnished electronically under digital signature where required. The specified income-tax systems authority also prescribes the filing procedure, formats and standards, and the related security, archival, retrieval and portal administration arrangements.
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