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    <title>Income-tax (Fifth Amendment) Rules, 2025 - Statement of income distributed by a business trust and Investment fund - Statement of income paid or credited by investment fund, securitisation trust</title>
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    <description>Persons responsible for paying or crediting income on behalf of business trusts, securitisation trusts and investment funds must electronically furnish prescribed e Forms to the tax commissioner of the jurisdiction where the entity&#039;s principal office is situated and provide downloadable, verified statements to unit holders or investors. Forms 64A-64F set out detailed itemisation by heads of income, recipient identification, required attachments and accountant verification; the tax systems administration must specify filing procedures, portal standards, and security, archival and retrieval policies.</description>
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      <description>Persons responsible for paying or crediting income on behalf of business trusts, securitisation trusts and investment funds must electronically furnish prescribed e Forms to the tax commissioner of the jurisdiction where the entity&#039;s principal office is situated and provide downloadable, verified statements to unit holders or investors. Forms 64A-64F set out detailed itemisation by heads of income, recipient identification, required attachments and accountant verification; the tax systems administration must specify filing procedures, portal standards, and security, archival and retrieval policies.</description>
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