TMI BlogIncome-tax ( 15th Amendment) Rules, 2013.X X X X Extracts X X X X X X X X Extracts X X X X ..... y be called the Income-tax ( 15th 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) after rule 12B , the following rule shall be inserted, namely:- 12BA. 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 o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ties are issued 10. Income of the securitisation trust from the activity of securitization Rs .. 11. Income distributed by the securitisation trust Rs .. 12. Details of income distributed, tax and interest payable Income distributed Tax payable under section 115TA Interest chargeable under section 115TB , if any Payment towards tax and interest under section 115TB (Attach a copy of challans) Sl. No Date of distribution Amount Date of payment Amount Exemp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2. I/We declare that the above particulars are true and correct to the best of my/our knowledge and belief. ________________________________ Place (Signature with name of the Accountant) Date Notes: (1) *Information in respect of investors whose income, irrespective of its nature and source, is exempt under the Act (2) ** Information in respect of investors whose income is not exempt (3) Accountant means the accountant as defined in the Explanation to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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