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Income-tax (20th Amendment) Rules 2015

Income Tax - 92/2015 - Dated:- 11-12-2015 - GOVERNMENT OF INDIA MINISTRY OF FINANCE DEPARTMENT OF REVENUE (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION NO. 92/2015 New Delhi, the 11th December, 2015 S.O. 3357(E) - In exercise of the powers conferred by section 295 read with sub-section (7) of section 115UB of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following rules further to amend the Income-tax Rules, 1962, namely:- 1. (1) These rules may be call .....

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(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 Commissioner or the Commissioner of Income-tax within whose jurisdiction the Principal office of the investment fund is situated by 30th day of November of the financial year following the previous year during .....

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credited so furnished under this rule." 3. In Appendix-II, after the Form No. 64B, the following Forms shall be inserted, namely:- "FORM NO. 64C [See rule 12CB (1)(i)] Statement of income distributed by an investment fund to be provided to the unit holder under section 115UB of the Income-tax Act, 1961 1. Name of the unit holder: 2. Address of the unit holder: 3. Permanent Account Number of the unit holder: 4. Previous year ending: 5. Name and address of the Investment Fund: 6. Permane .....

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Section 115O] Others (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) 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 .....

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ding: 6. Name and address of the Directors/Trustees/Partners of the Investment fund*: S.No. Name Address (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 yea .....

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regate of income of Investment fund after ignoring the loss in (i) above and setting off of losses at (ii) above: (iv) Income under head 'Business & Profession': S.No. Amount Proportion [Column 2/Amount at 9(iii) above] (1) (2) (3) (v) Income under head 'Capital Gain': S.No. Category Amount Proportion (Column 3/Amount at 9(iii) above] (1) (2) (3) (4) 1 Long Term Capital Gain referred to in Section 10(38) 2 Long Term Capital Gain [Others] 3 Short Term Capital Gain [To which Se .....

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under the head 'Business or Profession [Column 5 x Column 3(1) of Table at s.no.9(iv)] Income under the head 'Long Term Capital Gains' Income under the head 'Short Term Capital Gains' Income under the head 'Other Sources' Referred to in Section 10(38) [Column 5 x Column 4(1) of Table at s.no.9(v)] Others [Column 5 x Column 4(2) of Table at s.no. 9(v)] To which Section 111A applies [Column 5 x Column 4(3) of Table at s.no.9(v)] Others [Columns 5 x Column 4(4) of Table .....

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t of income or credit of income [including amount deemed to have been credited in accordance with provisions of section 115 UB(6)] 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 .....

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