TMI BlogStatement of income paid or credited by investment fund to be furnished under section 115UB of the Income-tax Act, 1961X X X X Extracts X X X X X X X X Extracts X X X X ..... ty (Fund Management) Regulations, 2022: ] 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: .. (b) Break-up of total income [aggregate of amounts under column (7) of the following table for each head]: S. No. Under the head Income/ Loss Loss to be set off in accordance with sub- section (2) of section 115UB Net Income/ loss after set-off of losses in terms of subsection (2) of section 115UB [(5) minus (6)] Amount from Off-shore investment out of the investment of nonresident unit holder Net [(2) minus (3)] (1) (2) (3) (4) (5) (6) (7) 1. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (iii) Aggregate of positive income of the Investment Fund under various heads after setting off of losses at (ii) above [aggregate of the positive amounts in column (7) of the table under para 8(b) after set off] : .. (a) Income under head Profit and gains of business or profession : S. No. Amount Proportion [Column 2/ Amount at 9(iii) above] (1) (2) (3) (b) 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 [Chargeable @10% u/s 112A] 2 Long Term Capital Gain [Chargeable @10% (other than section 112A)] ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... [Column 3/Amount at s no. 11] (1) (2) (3) (4) 1 Long Term Capital Gain [Chargeable @10% u/s 112A] 2 Long Term Capital Gain [Chargeable @10% (other than section 112A)] 3 Long Term Capital Gain [Chargeable @20%] 4 Short Term Capital Gain [Chargeable @15% u/s 111A] 5 Short Term Capital Gain [Chargeable @30%] 6 Short Term Capital Gain [Chargeable at applicable rate] (ii) Loss under the head Other Sources : S. No Category Amount Proportion [Column 3/ Amount at s no. 11] (1) (2) (3) (4) 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... section if taxed at special rate) (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14) * [referred to in Section 115O] shall be omitted with effect from the Assessment year 2021-2022. (ii) there is loss in respect of units held for more than 12 months as per clause (b) of sub-section (2) of section 115UB : S. No. Name of Unit Holder Address PAN/ AADHAAR Total Amount of loss paid/ credited/ Deemed to be credited Loss under the head Long Term Capital Gains Loss under the head Short T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... # 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). 5 [ Attach a copy of the certificate of registration under the Securities and Exchange Board of India (Alternative Investment Funds) Regulations, 2012 or the International Financial Services Centres Authority (Fund Management) Regulations, 2022. ] Attach audited accounts including balance sheet, annual report, if any, with certified copies of income and appropriation towards payment of income or credit of income [including amount deemed to have been credited in accordance with provisions of sub-section (6) of section 115UB]. 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___________ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2: (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 Amount of loss (1) (2) (3) (ii) Details of losses of preceding previous year(s), if any; required to be set off against the income of the previous year in accordance with clause (i) of sub-section (2) of section 115UB : S.No. Head of Income Amount of loss Amount set off in current year Amount to be carried forward (1) (2) (3) (4) (5) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s' 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 at s.no. 9(v)] 'Dividend '[referred to in Section 115-O ] [Column 5 x Column 4(1) of Table at 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
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