Tax Management India. Com
                        Law and Practice: A Digital eBook ...
TMI - Tax Management India. Com
Case Laws Acts Notifications Circulars Classification Forms SMS News Articles
Highlights
D. Forum
What's New

Share:      

        Home        
 
Home Notifications 2020 Income Tax Income Tax - 2020 This
← Previous Next →
  • Login
  • Plus+

 

User Login
Username  
Password  
Stay sign in     

Forget password       New User/ Regiser



 

Income-tax (18th Amendment) Rules, 2020 - 55/2020 - Income Tax

Extract

..... 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 or crediting the income on behalf of the investment fund in the manner indicated therein; and (ii) Principal Commissioner or the Commissioner of Income-tax, as the case may be, within whose jurisdiction the Principal office of the investment fund is situated by 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 Form No. 64D duly verified by an accountant 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 the,- (i) procedure for filing of Form No. 64D and shall also 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) procedure, formats and standards for generation and download of statement in Form No. 64C f .....

X X   X X   Extracts   X X   X X

Login / Subscribe to Access Full Page

Income-tax (18th Amendment) Rules, 2020 - 55/2020 - Income Tax

X X   X X   Extracts   X X   X X

..... plete. 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 - FORM NO. 64D [See clause (ii) of sub-rule (1) of rule 12CB ] Statement of income paid or credited by investment fund to be furnished under section 115UB of the Income-tax Act, 1961 1. Name of the Investment Fund: 2. Address of the registered office: 3. Legal status [company/ trust/ limited liability partnership/ body corporate: 4. Permanent Account Number: 5. Previous year ending: 6. Name and address of the Directors/ Trustees/ Partners of the Investment fund*: S. No Name Address PAN/ 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: Yes/No* (ii) If yes, furnish following details: (d) Whether registered as Category I/ II : Yes/No* (e) Registration number : (f) Date of registration : 8. (a) Total income of Investment Fund during the previous year: & .....

X X   X X   Extracts   X X   X X

Login / Subscribe to Access Full Page

Income-tax (18th Amendment) Rules, 2020 - 55/2020 - Income Tax

X X   X X   Extracts   X X   X X

..... 1A] 5 Short Term Capital Gain [[Chargeable @30%] 6 Short Term Capital Gain [Chargeable at applicable rate] (c) Income under the head ‘Other Sources’: S. No Category Amount Proportion [Column 3/Amount at 9(iii) above] (1) (2) (3) (4) 1. Dividends [referred to in Section 115- O]* 2. Others (Please specify section if taxed at special rate) *‘[referred to in section 115O]’ shall be omitted with effect from the assessment year 2021-2022. 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 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 Amount Proportion [Column 3/Amount at s no. 11] (1) (2) (3) (4) 1 Long Term Capital Gain [Chargeable @10% u/s 112A] 2 Long Ter .....

X X   X X   Extracts   X X   X X

Login / Subscribe to Access Full Page

Income-tax (18th Amendment) Rules, 2020 - 55/2020 - Income Tax

X X   X X   Extracts   X X   X X

..... 5 × Column 4(1) of Table at s.no. 11(ii)] Chargeable @10% u/s 112A [Column 5 × Column 4(1) of Table at s.no. 11(i)] Chargeable @10% (other than section 112A) [Column 5 × Column 4(2) of Table at s.no. 11(i)] Chargeable @20% [Column 5 × Column 4(3) of Table at s.no. 11(i)] Chargeable @15% u/s 111A [Column 5 × Column 4(4) of Table at s.no. 11(i)] Chargeable @30% u/s [Column 5 × Column 4(5) of Table at s.no. 11(i)] Chargeable at applicable rate [Column 5 × Column 4(6) of Table at s.no. 11(i)] (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (iii) there is deemed loss as on 31st March, 2019 in terms of clause (i) of sub-section (2A) of section 115UB#: Assessment year* S. No. Name of Unit Holder Address PAN/ AADHAAR Loss under the head ‘Long Term Capital Gains’ Loss under the head ‘Short Term Capital Gains’ Total (1) (2) (3) (4) (5) (6) (7) # Point (iii) above shall be omitted with effect from the Assessment Year 2020-2021. * To be filled separately for each assessment year (2016-2017, 2017-2018, 2018-2019 and 2019-2020). Attach a copy of the certificate of registration under Securities and Exchange Board of India (Alter .....

X X   X X   Extracts   X X   X X

Login / Subscribe to Access Full Page

Income-tax (18th Amendment) Rules, 2020 - 55/2020 - Income Tax

X X   X X   Extracts   X X   X X

 

← Previous Next →

 

 

 

|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || Database || Members || Refer Us ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.
|| Site Map - Recent || Site Map || ||