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Income-tax ( 33rd Amendment) Rules, 2016

Income Tax - 107/2016 - Dated:- 28-11-2016 - MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION No. 107/2016 New Delhi, the 28th November, 2016 INCOME-TAX S.O. 3573(E).-In exercise of the powers conferred by section 295 read with sub-section (4) of section 115TCA 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 called th .....

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tion trust is situated, by 30th day of November of the financial year following the previous year during which such income is distributed: Provided that the statement of income distributed shall also be furnished to the investor by 30th day of June of the financial year following the previous year during which the income is distributed. (2) The statement of income distributed shall be furnished under sub-section (4) of section 115TCA by the securitisation trust to- (i) the Principal Commissioner .....

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fy the procedure for filing of Form No. 64E and shall also be responsible for evolving and implementing appropriate security, archival and retrieval policies in relation to the statements so furnished. 3. In the said rules, in Appendix-II, after the Form No. 64D, the following Forms shall be inserted, namely:- FORM NO. 64E [See rule 12CC (2)(i)] Statement of income paid or credited by a securitisation trust to be furnished under section 115TCA of the Income tax Act, 1961 1. Name of the securitis .....

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f registration: 8. Details of income of Securitisation Trust: (i) Total income of securitisation trust (in Rs): (ii) Income under the head Income from house property : S. No. Amount Proportion [Column 2/Amount at 7(i) above] (1) (2) (3) 1. (iii) Income under the head Profits and gains of business or profession : S. No. Amount Proportion [Column 2/Amount at 7(i) above] (1) (2) (3) 1. (iv) Income under the head Capital gains : S. No. Category Amount Proportion [Column 3/Amount at 7(i) above] (1) ( .....

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or in whose name it has been credited: S . N o. Name of Investor Addres S PAN Total amount paid/ credited/ Deemed to be credited Income under the head Business or Profession [Column 5 × Column 3(1) of Table at s.no. 7(ii)] Income from House Property [Column 5 × Column 3(1) of Table at s.no. 7(iii)] 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 × Column 4(1 .....

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r the applicable Act/ Regulations, viz., in case of securitisation trust, under the Securities and Exchange Board of India (Public Offer and Listing of Securities Debt Instruments) Regulations, 2008; in case of Special Purpose Vehicle regulated by the guidelines of Standard Assets issued by the Reserve Bank of India; and in case of Securitisation Company or a Reconstruction Company, under the Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act, 2002. At .....

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e 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 I am competent to furnish this statement and verify it. Verified today the ________________ day of ________________. Place ___________________ Signature _________________ Verification I/We* ____________________________________ have examined the books of account and other documents .....

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ccountant) Membership No._______________________ Place _________________ 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 FORM NO. 64F [See rule 12CC (2)(ii)] Statement of income distributed by a securitisation trust to be provided to the investor under section 115TCA of the Income-tax Act, 1961 1. .....

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