Income-tax (13th Amendment) Rules, 2013 - Statement of income paid or credited by Venture Capital Company or Venture Capital Fund to be furnished under section 115U

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....rther to amend the Income-tax Rules, 1962, namely:- 1. (1) These rules may be called the Income-tax (13th Amendment) Rules, 2013. (2) They shall come into force on the date of their publication in the Official Gazette. 2. In the Income-tax Rules, 1962,- (a) for rule 12C, the following rule shall be substituted, namely:- "Statement under sub-section (2) of section 115U. 12C. (1) The statement of income paid or credited shall be furnished by the 30th November of the Financial year following the previous year during which such income is paid or credited, to the Chief Commissioner or Commissioner of Income-tax, within whose jurisdiction, the principal office of the Venture Capital Company or the venture Capital Fund, as the ca....

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....ere Venture Capital Company or Venture Capital Fund is registered under SEBI (Alternate Investment Fund) Regulations, 2012, A. Whether the Venture Capital Company or Venture Capital Fund has invested not less than two-third of its investible funds in unlisted equity shares or equity linked instruments of venture capital undertaking                  :            Yes/No B. Whether the Venture Capital Company or the Venture Capital Fund has made any investment in any venture capital undertaking in which, - (i) its director or a substantial shareholder (being a beneficial owner of equity sh....

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.... Capital Gains' 12. Proportion of (11 to 8) 13.Total dividend income from the investments in Venture Capital Undertakings 14. Proportion of (13 to 8) 15. Other income (such as interest etc.) from the investments in Venture Capital Undertakings 16. Proportion of (15 to 8) 17. Details of persons, referred to in sub-section (1) of section 115U by whom the income is received or in whose name it has been credited, in the following format:- S. No. Name(s) Addresses PAN Total amount paid/ credited Amount paid/ credited under 'Long Term Capital Gains' [Column 5 x Sl.No.10] Amount paid/ credited under 'Short Term Capital Gains' [Column 5 x Sl.No.12] Amount paid/credited as 'dividend' ....