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 statements: mandatory filing, investor disclosure, and portal procedures under the income-tax rules. Rule 12CC requires a securitisation trust and the person responsible for paying or crediting income to furnish the statement of income paid or credited to the jurisdictional Principal Commissioner or Commissioner in Form No. 64E by 15 June of the following financial year, electronically under digital signature and verified by an accountant. The same information must also be furnished to the investor in Form No. 64F by 30 June through the specified web portal, with procedures, formats, standards, security, archival and retrieval policies to be specified by the Principal Director General of Income-tax (Systems) or the Director General of Income-tax (Systems).
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 statements: mandatory filing, investor disclosure, and portal procedures under the income-tax rules.
Rule 12CC requires a securitisation trust and the person responsible for paying or crediting income to furnish the statement of income paid or credited to the jurisdictional Principal Commissioner or Commissioner in Form No. 64E by 15 June of the following financial year, electronically under digital signature and verified by an accountant. The same information must also be furnished to the investor in Form No. 64F by 30 June through the specified web portal, with procedures, formats, standards, security, archival and retrieval policies to be specified by the Principal Director General of Income-tax (Systems) or the Director General of Income-tax (Systems).
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