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TMI BlogFurnishing of statement of income by a business trust to the prescribed authority and the unitholdersX X X X Extracts X X X X X X X X Extracts X X X X ..... Income tax Rules, 1962 , namely:- 1. (1) These rules may be called the Income-tax (1st Amendment) Rules, 2015. (2) They shall come into force from the day of their publication in the ) Official Gazette. 2. In the Income-tax Rules, 1962 , - (A) after rule12C the following rule shall be inserted, namely:- Statement under sub-section (4) of section 115UA . 12CA. (1) The statement of income distributed by a business trust to its unit holder shall be furnished to the Principal Commissioner or the Commissioner of Income-tax within whose jurisdiction the principal office of the business trust is situated, by the 30th November of the financial year following the previous year during which such income is distributed, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... istration of the business trust with SEBI (i) under the Securities and Exchange Board of India (Real Estate Investment Trusts) Regulations,2014 (ii) under the Securities and Exchange Board of India (Infrastructure Investment Trusts) Regulations, 2014 7 . Whether the units of the business trust are listed on any recognised stock exchange at any time during previous year Yes/No 8. Aggregate income of the Business trust from all sources (9+11+13) 9. Income by way of interest referred to in section 10 (23FC) 10. Proportion of (9 to 8) 11. Income by way of Dividend referred to in section 115-0 12. Proportion of (11 to 8) 13. Income other than that referred to in 9 and 11 14. Prop ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ------------------------------------------------- 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), 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 di ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6 I, ____________________________________________________________________________ (Name in full and in block letters)son/daughter/wife 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), 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____ [F.No.142/10/2014-TPL] (Ashish Kumar) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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