TaxTMI 
TaxTMI 
Income-tax ( 33rd Amendment) Rules, 2016
X X X X Extracts X X X X
X X X X Extracts X X X X
....fter the said rules), after rules12CB, the following rule shall be substituted, namely:- "12CC. Statement under sub-section (4) of section 115TCA. (1) The statement of income distributed by a securitisation trust to its investor shall be furnished to the Principal Commissioner or the Commissioner of Income-tax within whose jurisdiction the principal office of the securitisation trust is situated, by 30th day of November of the financial year following the previous year during which such income is distributed: Provided that the statement of income distributed shall also be furnished to the investor by 30th day of June of the financial year following the previous year during which the income is distributed. (2) The statement of income dist....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... of the clause (d) of the Explanation below section 115TCA) (ii) Registration number: (Please also indicate Act/Regulation under which registered) (iii) Date of registration: 8. Details of income of Securitisation Trust: (i) Total income of securitisation trust (in Rs): (ii) Income under the head 'Income from house property': S. No. Amount Proportion [Column 2/Amount at 7(i) above] (1) (2) (3) 1. (iii) Income under the head 'Profits and gains of business or profession': S. No. Amount Proportion [Column 2/Amount at 7(i) above] (1) (2) (3) 1. (iv) Income under the head 'Capital gains': S. No. Category Amount Proportion [Column 3/Amount at 7(i) above] (1) (2) (3) (4) 1 Long Term Capital Gain referred to in Sect....
X X X X Extracts X X X X
X X X X Extracts X X X X
....(12) (13) Attach a copy of the certificate of registration under the applicable Act/ Regulations, viz., in case of securitisation trust, under the Securities and Exchange Board of India (Public Offer and Listing of Securities Debt Instruments) Regulations, 2008; in case of Special Purpose Vehicle regulated by the guidelines of Standard Assets issued by the Reserve Bank of India; and in case of Securitisation Company or a Reconstruction Company, under the Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act, 2002. Attach audited accounts including balance sheet, annual report, if any, with certified copies of income and appropriation towards payment of income or credit of income [including amount ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....below sub-section (2) of section 288 of the Income-tax Act, 1961. 2. All amount to be mentioned in Indian Rupees * Strike out whichever is not applicable FORM NO. 64F [See rule 12CC (2)(ii)] Statement of income distributed by a securitisation trust to be provided to the investor under section 115TCA of the Income-tax Act, 1961 1. Name of the investor: 2. Address of the investor: 3. Permanent Account Number of the investor: 4. Previous year ending: 5. Name and address of the securitisation trust: 6. Permanent Account Number of the securitisation trust: 7. Details of the income paid or credited by the securitisation trust to the investor during the previous year: (In Rs.) S. No. Amount paid or credited/ Deemed to be credi....