TMI BlogIncome-tax (20th Amendment) Rules, 2015X X X X Extracts X X X X X X X X Extracts X X X X ..... cation in the Official Gazette. 2. In the income-tax Rules, 1962 , after rule 12CA , the following rule shall be inserted, namely:- Statement under sub-section (7) of section 115UB . 12CB.(1) The statement of income paid or credited by an investment fund to its unit holder shall be furnished by the person responsible for crediting or making payment of the income on behalf of an investment fund and the investment fund to the- (i) unit holder by 30th day of June of the financial year following the previous year during which the income is paid or credited in Form No. 64C, duly verified by the person paying or crediting the income on behalf of the investment fund in the manner indicated therein; and (ii) Principal Commissio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (In Rs.) S. No. Amount paid or credited Date of payment or credit Breakup of Amount paid/credited under Heads of Income 'Business and Profession 'Long Term Capital Gain' 'Short Term Capital Gain' 'Other Sources' Referred to in Section 10(38) Others To which Section 111A applies Others 'Dividend' [referred to in Section 115O ] Others (1) (2) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (1) (2) (3) 7. (i) Whether registered as Alternative investment Fund with SEBI under Yes/No* the Securities and Exchange Board of India (Alternative Investment Funds) Regulations, 2012: (ii) If Yes, furnish following details: (a) Whether registered as Category I/II (b) Registration number (c) Date of registration 8. Total Income of Investment Fund: 9. (i) Details of losses of the previous year, if any; required to be ignored for purposes of section 115UB(1) in accordance with clause (ii) of sub-section (2) of section 115UB : S.No. Head of Income ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Long Term Capital Gain referred to in Section 10(38) 2 Long Term Capital Gain [Others] 3 Short Term Capital Gain [To which Section 111A applies] 4 Short Term Capital Gain [Others] (vi) Income under the head 'Other Sources': S.No. Category Amount Proportion (Column 3/Amount at 9(iii) above] (1) (2) (3) (4) 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s.no.9(vi)] Others [Column 5 x Column 4(2) of Table at s.no. 9(vi)] (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he previous year ending __________________. 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. Accountant means the accountant as defined in the Explanation below sub-section (2) of section 288 of the Income-tax Act, 1961 . 2. All amount to be mentioned in Indian Rupees *Strike out whichever is not applicable. [F.No.142/22/2015-TPL] (Ekta Jain) Deputy Secretary (Tax Policy and Legislation) Note:- The principal rules were published in the Gazette of India Extraordinary, Part III, Section 3, Sub-section (ii), vide notificatio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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