Complied AI Back to law library Reading nowIncome-tax Rules, 19620 chapters · 444 rules

Divisions22

Reading nowIncome-tax Rules Act contents

Law library Updates

Search this Act

Jump directly to a section by number or title.

Rule 12BA: Statement under sub-section (3) of section 115TA · Complied AI

Part 2
Rule 12BA

Rule 12BAPart 2

Statement under sub-section (3) of section 115TA

(1)

The statement of income distributed by the securitisation trust shall be furnished as provided in sub-rule (2) to- (i) the Assessing Officer so designated by the Chief Commissioner or Commissioner of Income-tax, within whose area of jurisdiction, the principal office of the securitisation trust is situated; (ii) in any other case, to the Assessing Officer within whose area of jurisdiction, the principal office of the securitisation trust is situated. (2) The statement of distributed income which is to be furnished under sub-section (3) of section 115TA by the securitisation trust shall be in Form No. 63AA, duly verified by an accountant in the manner indicated therein.

Rule 12B Rule 12BA Rule 12C