Income-tax ( 33rd Amendment) Rules, 2016

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....ve come into force from the 1st day of June, 2016. 2. In the Income-tax Rules, 1962, (hereinafter 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 f....

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.... Name PAN Aadhar, if any Address (1) (2) (3) (4) (5)           7.  (i) Status of Securitisation Trust: (please mention applicable sub-clause 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 professi....

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....es' Referred to in Section 10(38) [Column 5 x Column 4(1) of Table at s.no. 7(iv)] Others [Column 5 x Column 4(2) of Table at s.no. 7(iv)] To which Section 111A applies [Column 5 x Column 4(3) of Table at s.no. 7(iv)] Others [Column 5 x Column 4(4) of Table at s.no. 7(iv)] 'Dividend' [referred to in Section 115-O] [Column 5 x Column 4(1) of Table at s.no. 7(v)] Others [Column 5 x Column 4(2) of Table at s.no. 7(v)] (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13)                         &n....

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....__________ day of ________________. Place ___________________                                                  Signature _________________ Verification I/We* ____________________________________ have examined the books of account and other documents showing the particulars of income earned and the income paid / credited [including amount deemed to have been credited in accordance with provisions of sub-section (3) of section 115TCA] to the investor by the_________________________________ (name....