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 reporting obligations: electronic statements to tax authorities and investors within prescribed deadlines. Securitisation trusts and persons paying or crediting income on their behalf must furnish statements of income: electronically to the Principal Commissioner or Commissioner in Form No. 64E, digitally signed and accountant-verified by the 15th day of June of the financial year following the relevant previous year; and to investors in Form No. 64F by the 30th day of June after generating and downloading from the authorised web portal and verifying as prescribed. The Income-tax Systems authority will specify filing procedures, portal standards, security, archival and administration.
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Provisions expressly mentioned in the judgment/order text.
Securitisation trust reporting obligations: electronic statements to tax authorities and investors within prescribed deadlines.
Securitisation trusts and persons paying or crediting income on their behalf must furnish statements of income: electronically to the Principal Commissioner or Commissioner in Form No. 64E, digitally signed and accountant-verified by the 15th day of June of the financial year following the relevant previous year; and to investors in Form No. 64F by the 30th day of June after generating and downloading from the authorised web portal and verifying as prescribed. The Income-tax Systems authority will specify filing procedures, portal standards, security, archival and administration.
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