TaxTMI 
TaxTMI 
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
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....ion (4) of section 115UA.-(1) The statement of income distributed by a business trust to its unit holder shall be furnished by the person responsible for making payment of the income distributed on behalf of a business 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 business trust is situated by the 15th day of June of the financial year following the previous year during which the income is distributed electronically under digital signature, in Form No. 64A duly verified by an accountant in the manner indicated therein; and (ii) the unit holder by the 30th day of June of the financial year following the previous year during which the income is distributed in Form No. 64B after generating and downloading the same from the web portal specified by the Principal Director General of Income-tax (Systems) or the Director General of Income-tax (Systems) or the person authorised by him and duly verified by the person paying the income distributed on behalf of the business trust in the manner indicated therein. (2) The Principal Director General of Incom....
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....aid 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 for the day-to-day administration in relation to the generation and download of certificates from the web portal specified by him or the person authorised by him."; (c) in Appendix-II,- I. in Form No. 10IH,- (i) in S.No. 8, the figures "@10%" shall be omitted; (ii) in S.No. 9, the words and figures "and which is chargeable @10%" shall be omitted; (iii) in S.No. 10, the figures "@15%" shall be omitted; (iv) in Annexure 1,- (A) in Part A1, the figures "@10%" shall be omitted; (B) in Part A2, the words and figures "and which is chargeable @10%" shall be omitted; (C) in Part A3, the figures "@15%" shall be omitted; II. for Form No. 64A, Form No. 64B, Form No. 64C, Form No. 64D, Form No. 64E and Form No. 64F, the following shall be substituted, namely:- "FORM NO. 64A [See rule 12CA(1)(i)] [e-Form] Statement of income distributed by a....
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....e the special purpose vehicle has not exercised option under section 115BAA [Column 5 x Sl. No. 16] (1) (2) (3) (4) (5) (6) (7) (8) (9) Amount of other income [Column 5 x Sl. No. 18] (10) 20. Amount distributed by the business trust to unit holders with respect to units as referred to in clause (xii) of sub-section (2) of section 56 during the previous year or during any earlier previous year(s), in the following format:- S.No. Previous year No. of units Aggregate amount as referred to in clause (xii) of sub-section (2) of section 56 distributed with respect to such units during such previous year (1) (2) (3) (4) 21. Details of persons being unit holders, referred to in section 115UA to whom the amount referred to in Sl. No. 20 is distributed, in the following format:- S. No. Name (s) Address(es) Permanent Account Number or Aadhaar Number Number of units Amount as referred to i....
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....nbsp; ..................................................................................... Date ................................ (Signature with name of the Accountant) Notes: 1. "Accountant" means the accountant as defined in the Explanation to sub-section (2) of section 288 of the Income-tax Act, 1961. 2. *Strike out whichever is not applicable. FORM NO. 64B [See rule 12CA(1)(ii)] [e-Form] Statement of income distributed by a business trust to be provided to the unit holder under section 115UA of the Income-tax Act, 1961 1. Name of the unit holder 2. Address of the unit holder 3. Permanent Account Number or Aadhaar Number of the unit holder 4. Previous year ending 5. Name and address of the business trust 6. Permanent Account Number of the business trust 7. Details of the income distributed by the business trust to the unit holder, during the previous year, in the following format:- S. No. Amount distributed Date of distribution Amount of income in the n....
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....t holder under section 115UB of the Income-tax Act, 1961 (a) Name of the unit holder: (b) Address of the unit holder: (c) Permanent Account Number or AADHAAR of the unit holder: (d) Previous year ending: (e) Name and address of the Investment Fund: (f) Permanent Account Number of the Investment Fund: (g) Details of the income or loss [after ignoring the loss under clause (ii) of sub-section (2) of section 115UB] paid or credited by the Investment Fund to the unit holder during the previous year: (In Rs.) S.No. Amount paid or credited Date of payment or credit Breakup of Amount paid/credited under Heads of Income 'Business or profession' 'Long Term Capital Gain' 'Short Term Capital Gain' 'Other Sources' Code Income or Loss Code Income or Loss 'Dividend' Others (please specify if taxed at special rate) Income Income Income or Loss (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (h....
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....me of the Investment Fund: 2. Address of the registered office: 3. Legal status company or trust or limited liability partnership or body corporate: 4. Permanent Account Number: 5. Previous year ending: 6. Name and address of the Directors or Trustees or Partners of the Investment fund*: S. No Name Address PAN or AADHAAR (1) (2) (3) (4) 7. (i) Whether registered as Alternative Investment Fund with Securities and Exchange Board of India under the Securities and Exchange Board of India (Alternative Investment Funds) Regulations, 2012 or the International Financial Services Centres Authority (Fund Management) Regulations, 2022: Yes/No* (ii) If yes, furnish following details: (a) Whether registered as Category I or II : Yes/No (b) Registration number  ....
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....Head of Income Amount of loss (1) (2) (3) (ii) Details of losses under the head "Profit and gains of business or profession", if any: S. No. Details of brought forward loss, if any, Amount of income or loss during the previous year after set-off [in accordance with section 115UB(2)] Amount of loss to be carried forward [(3) minus (4)] Assessment Year Amount Assessment Year Amount (1) (2) (3) (4) (5) (6) (iii) Aggregate of positive income of the Investment Fund under various heads after setting off of losses at (ii) above [aggregate of the positive amounts in column (7) of the table under para 8(b) after set off] :................. (a) Income under head "Profit and gains of business or profession": S. No. Amount Proportion [Column 2/ Amount at 9(iii) above] (1) (2) (3) (b) ....
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....me or loss is received or in whose name it has been credited in a case where,- (i) there is positive income: S.No. Name of the Unit Holder Address PAN or AADHAAR Total amount of positive income paid or credited or deemed to be credited Income under the head business or Profession [Column 5 x Column 3(1) of Table at S.No.9(iii)(a)] Income under the head "Long term capital gains" Code [Column 3(1) of Table at S.No. 9(iii)(b)] Amount [Column 5 x Column 5(1) of Table at S.No. 9(iii)(b)] (1) (2) (3) (4) (5) (6) (7) (8) Income under the head "Short Term Capital Gains" Income under the head "Other Sources" Code [Column 3(2) of Table at S.No. 9(iii)(b)] Amount [Column 5 x Column 5(2) of Table at S.No. 9(iii)(b)] "Divide....
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....mpanying such Annexure(s), is correct and complete. I further declare that I am furnishing such statement in my capacity as __________(designation) and that I am competent to furnish this statement and verify it. Verified today the________ 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 or credited [including amount deemed to have been credited in accordance with provisions of sub-section (6) of section 115UB] to the unit holder by the _________ (name of the Alternative Investment Fund) for the previous year ending______ . 2. I/We declare tha....
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....ss of the Trustees or Directors or Partners of the securitisation trust: Sl. No. Name Permanent Account Number or Aadhaar Number Address (1) (2) (3) (4) 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 or 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': Sl. No. Amount Proportion [Column 2/Amount at 8(i) above] (1) (2) (3) 1. (iii) Income under the head 'Profits and gains of business or profession': Sl. No. Amount Proportion [Column 2/Amount at 8(i) above] (1) (2) (3) (iv) Income under the head 'Capital gains': Sl. No. Category Code Amount Proportion [Column 4/Amount at 8(i) above]....
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...., 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 deemed to have been credited in accordance with provisions of sub-section (3) of section 115TCA]. I, ........................................................................................(Name in full and in block letters) son/daughter* of ...................................................do hereby solemnly declare that to the best of my knowledge and belief what is stated above and in the Annexure(s), including the documents accompanying such Annexure(s), are correct and complete. I further declare that I am furnishing such statement in my capacity as ................................................................................(designation) and that I am competent to furnish this s....
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.... Short term capital gain chargeable at applicable rate 9 *Strike out whichever is not applicable. FORM NO. 64F [See rule 12CC(1)(ii)] [e-Form] 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 or Aadhaar 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.) Sl. No. Amount paid or credited or Deemed to be credited Date of payment or credit or Deemed to be credited Breakup of amount paid or credited under the Heads of Income 'Income from House Property' 'Business or Professio' 'Long Term Capital Gain' 'Short Term Capital Gain' 'Other Sources' Code Amount Code Amount Div....