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TMI BlogIncome-tax (Fifth Amendment) Rules, 2025X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 Income-tax (Systems) or the Director General of Income tax (Systems), as the case may be, shall specify,- (i) the procedure for filing of Form No. 64A and shall also be responsible for evolving and implementing appropriate security, archival and retrieval ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation 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 business trust to be furnished under section 115UA of the Income-tax Act, 1961 1. Name of the business trust 2. Address of the registered office 3. Permanent Account Number 4. Previous year ending 5. Name and address of the trustees of the business trust 6. Date of registration of the business trust with the Securities and Exchange Board of India (i) under the Securities and Exchang ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing 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 in clause (xii) of subsection (2) of section 56 distributed with respect to one unit of unit holder during the previous year Aggregate amount as referred to in clause (xii) of sub-section (2) of section 56 distributed with respect to all units of unit holder during the previous year (1) (2) (3) (4) (5) (6) (7) Enclose a copy of the certificate of registration under the Securities and Exchange Board of India Act, 1992 (15 of 1992). Enclose a copy of the trust deed register ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed 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 nature of interest referred to in clause (23FC) of section 10 Amount of income in the nature of renting or leasing or letting referred to in clause (23FCA) of section 10 Amount of income in the nature of dividend referred to in clause (23FC) of section 10 in a case where the special purpose vehicle has exercised option under section 115BAA Amount of income in the nature of dividend referred to in clause (23FC) of section 10 in a case where the special purpose vehicle has not exercised option under section 115BAA Amount of other income 1 2 3 4 5 6 7 8 &n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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) Details of deemed loss as on the 31st March, 2019 in terms of sub-section (2A) of section 115UB (to be passed to the unit holder holding unit on 31st March, 2019): (In Rs.) S.No. Assessment Year Breakup of deemed loss under Heads of Income 'Long Term Capital Gain' 'Short Term Capital Gain' (1) (2) (3) (4) 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 compet ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nbsp; : Yes/No (b) Registration number : (c) Date of registration : 8. (a) Total income of Investment Fund during the previous year ........................... (b) Break-up of total income [aggregate of amounts under column (7) of the following table for each head]: S. No. Under the head Income or Loss Loss to be set off in accordance with sub- section (2) of section 115UB Net Income or loss after set- off of losses in terms of sub- section (2) of section 115UB [(5) minus (6)] Amount from Offshore investment out of the investment of n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Dividends 2. Others (Please specify section if taxed at special rate) 10. Details of loss other than the loss under the head "Profits and gains of business or profession", if any, accumulated at the level of investment fund as on the 31st March, 2019: Assessment Year Amount of Loss under various Heads of Income Total Long Term Capital Loss Short Term Capital Loss (1) (2) (3) (4) 2016-2017 2017-2018 2018-2019 2019-2020 Total 11. Aggregate of loss under various heads after ignoring the loss in 9(i)(b) above [aggregate of the negative amounts in column (7) of the table under 8(b)]: ........... (i) Loss under head "Capital Gain": S. No. Category Code Amount Proportion [Column 4/ Amount at s no. 11 above] (1) (2) (3) (4) (5) 1. Long Term Capital Gain 2. Short Term Capital Gain (ii) Loss under the head "Other Sources": S. No ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Attach a copy of the certificate of registration under the Securities and Exchange Board of India (Alternative Investment Funds) Regulations, 2012 or the International Financial Services Centres Authority (Fund Management) Regulations, 2022. 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 (6) of section 115UB]. 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 &n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ble at 12(i) or column (8) in Table at 12(ii). Multiple rows with different codes can be there. S. No. Short term capital gain Code 1. Short term capital gain chargeable at 20% under section 111A 6 2. Short term capital gain chargeable at 15% under section 111A 7 3. Short term capital gain chargeable at 30% 8 4. Short term capital gain chargeable at applicable rate 9 * Strike out whichever is not applicable. FORM NO. 64E [See rule 12CC(1)(i)] [e-Form] Statement of income paid or credited by a securitisation trust to be furnished under section 115TCA of the Income-tax Act, 1961 1. Name of the securitisation trust: 2. Address of the registered office: 3. Legal status: 4. Permanent Account Number: 5. Previous year ending: 6. Name and address 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... p; Attach a copy of the certificate of registration under the applicable Act or Regulations, viz., in case of securitisation trust, under the Securities and Exchange Board of India (Public Offer and Listing of Securities Debt Instruments) Regulations, 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er section 111A 7 3. Short term capital gain chargeable at 30% 8 4. 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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