Form No. 64F - Statement of income distributed by a securitisation trust to be provided to the investor under Section 115TCA of the Income- tax Act, 1961
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Securitisation trust income statement: requires investor-level breakdown of distributed amounts by heads of income and capital gain codes. Form No. 64F requires securitisation trusts to provide each investor a statement identifying investor and trust details (including PAN/Aadhaar), the previous year, dates and amounts paid or deemed credited, and a detailed breakup of distributions by heads of income (House Property, Business or Profession, Long Term Capital Gain, Short Term Capital Gain, Dividend, Other Sources) with selectable codes for classification of long-term and short-term capital gains.
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 statement: requires investor-level breakdown of distributed amounts by heads of income and capital gain codes.
Form No. 64F requires securitisation trusts to provide each investor a statement identifying investor and trust details (including PAN/Aadhaar), the previous year, dates and amounts paid or deemed credited, and a detailed breakup of distributions by heads of income (House Property, Business or Profession, Long Term Capital Gain, Short Term Capital Gain, Dividend, Other Sources) with selectable codes for classification of long-term and short-term capital gains.
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