TMI BlogIncome-tax (13th Amendment) Rules, 2013 - Statement of income paid or credited by Venture Capital Company or Venture Capital Fund to be furnished under section 115UX X X X Extracts X X X X X X X X Extracts X X X X ..... nd the Income-tax Rules, 1962 , namely:- 1. (1) These rules may be called the Income-tax (13th Amendment) Rules, 2013. (2) They shall come into force on the date of their publication in the Official Gazette. 2. In the Income-tax Rules, 1962 ,- (a) for rule 12C , the following rule shall be substituted, namely:- Statement under sub-section (2) of section 115U . 12C. (1) The statement of income paid or credited shall be furnished by the 30th November of the Financial year following the previous year during which such income is paid or credited, to the Chief Commissioner or Commissioner of Income-tax, within whose jurisdiction, the principal office of the Venture Capital Company or the venture Capital Fund, as the c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Venture Capital Company or Venture Capital Fund is registered under SEBI (Alternate Investment Fund) Regulations, 2012, A. Whether the Venture Capital Company or Venture Capital Fund has invested not less than two-third of its investible funds in unlisted equity shares or equity linked instruments of venture capital undertaking : Yes/No B. Whether the Venture Capital Company or the Venture Capital Fund has made any investment in any venture capital undertaking in which, - (i) its director or a substantial shareholder (being a beneficial owner of equity shares exceeding ten per cent. of its equity share capital); or (ii) its trustee or settler, as the case may be- holds, either individually or colle ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Sl.No.12] Amount paid/credited as dividend [Column 5 x Sl.No.14] Other Income such as interest etc. paid/ credited [Column 5 x Sl.No.16] 1 2 3 4 5 6 7 8 9 Enclose a copy of the certificate of registration under the Securities and Exchange Board of India Act, 1992. Enclose a copy of the Venture Capital Fund deed in case of Venture Capital Fund registered under the provisions of the Registration Act, 1908. Enclose audited accounts including balance sheet, annual report, if any, with certified copies of income and appropriation towards distribution of income or credit of income ..... X X X X Extracts X X X X X X X X Extracts X X X X
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