Statement under sub-section (4) of section 115TCA
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....securitisation trust and the securitisation trust to - (i) the Principal Commissioner or the Commissioner of Income-tax, as the case may be, within whose jurisdiction the principal office of the securitisation trust is situated by the 15th day of June of the financial year following the previous year during which the income is paid or credited electronically under digital signature, in Fo....
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....be responsible for evolving and implementing appropriate security, archival and retrieval policies in relation to the statements of income paid or credited so furnished under this rule; and (ii) the procedure, formats and standards for generation and download of statement in Form No. 64F from the web portal specified by him or by the person authorised by him and he shall be responsible fo....
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.... 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 distributed shall be furnished under sub-section (4) of section 115TCA by the securitisation t....
TaxTMI