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    <title>Furnishing of statement of income by a business trust to the prescribed authority and the unitholders</title>
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    <description>Rule 12CA mandates that a business trust furnish a statement of income distributed to the Principal Commissioner or Commissioner and to unit holders, using prescribed Forms No. 64A (filed electronically under digital signature and verified by an accountant) and No. 64B (provided to unit holders and verified by the distributor). The forms require trust registration and deed copies, audited accounts, an aggregate income breakdown by category, per-unit-holder distribution details, and verification declarations. The Director General of Income-tax (Systems) will specify filing procedure and security, archival and retrieval policies.</description>
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    <pubDate>Mon, 19 Jan 2015 00:00:00 +0530</pubDate>
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      <title>Furnishing of statement of income by a business trust to the prescribed authority and the unitholders</title>
      <link>https://www.taxtmi.com/notifications?id=117279</link>
      <description>Rule 12CA mandates that a business trust furnish a statement of income distributed to the Principal Commissioner or Commissioner and to unit holders, using prescribed Forms No. 64A (filed electronically under digital signature and verified by an accountant) and No. 64B (provided to unit holders and verified by the distributor). The forms require trust registration and deed copies, audited accounts, an aggregate income breakdown by category, per-unit-holder distribution details, and verification declarations. The Director General of Income-tax (Systems) will specify filing procedure and security, archival and retrieval policies.</description>
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      <law>Income Tax</law>
      <pubDate>Mon, 19 Jan 2015 00:00:00 +0530</pubDate>
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