TMI BlogIncome-tax (18th Amendment) Rules, 2020X X X X Extracts X X X X X X X X Extracts X X X X ..... nd 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 after generating and downloading the same from the web portal specified by the Principal Director General of Income-tax (Systems) or the Director General of Income-tax (Systems) or the person authorised by him and 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, as the case may be, within whose jurisdiction the Principal office of the investment fund is situated by 15th day of June of the financial year following the previous year during which the income is paid or credited, electronically under digital signature, in Form No. 64D duly verified by an accountant in the manner indicated therein. (2) The Principal Director General of Income-tax (Systems) or the Director General of Income-tax (Systems), as the case may be, shall specify the,- (i) procedure for filing of Form No. 64D and shall also be responsible for evolving and implementing appropriate security, archival and retr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Income/ Loss (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) * [referred to in Section 115O] shall be omitted with effect from the Assessment year 2021-22. 8. Details of deemed loss as on 31st March, 2019 in terms of sub-section (2A) of section 115UB (to be passed to the unit holder holding unit on 31st March, 2019): (In Rs) S. No. Assessment year Breakup of deemed loss under Heads of Income Long Term Capital Loss Short Term Capital Loss (1) (2) (3) (4) I, ____________ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unt from Off-shore investment out of the investment of nonresident unit holder Net [(2) minus (3)] (1) (2) (3) (4) (5) (6) (7) 1. Profit and gains of business or profession 2. Long Term Capital Gains [Chargeable @10% u/s 112A/ @10% (other than section 112A)/ at @20%] 3. Short Term Capital Gains [Chargeable @15% u/s 111A/ @30%/ at applicable rate] 4. Income from other sources (Dividend/ Others) (Please specify section if taxed at special rate) 9. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t 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)] 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] (c) Income under the head Other Sources : S. No Category Amount Proportion [Column 3/Amount at 9(iii) above] (1) (2) (3) (4) 1. Dividends [ref ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (ii) Loss under the head Other Sources : S. No Category Amount Proportion [Column 3/ Amount at s no. 11] (1) (2) (3) (4) 1 Other sources (Please specify section if taxed at special rate) 12. Details of person being a unit holder, referred to in sub-section (1) of section 115UB by whom the income or loss is received or in whose name it has been credited in a case where,- (i) there is positive income: S. No. Name of Unit Holder Address PAN/ AADHAAR Total Amount of positive income paid/ credited/ Deemed to be credited Income under the head Business or Profession [Column 5 Column 3(1) of Tab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 Term Capital Gains Loss under the head Other Sources [Column 5 Column 4(1) of Table at s.no. 11(ii)] Chargeable @10% u/s 112A [Column 5 Column 4(1) of Table at s.no. 11(i)] Chargeable @10% (other than section 112A) [Column 5 Column 4(2) of Table at s.no. 11(i)] Chargeable @20% [Column 5 Column 4(3) of Table at s.no. 11(i)] Chargeable @15% u/s 111A [Column 5 Column 4(4) of Table at s.no. 11(i)] Chargeable @30% u/s [Column 5 Column 4(5) of Table at s.no. 11(i)] Chargeable at appl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 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 showing the particulars of income earned and the income paid/ credited [including amount deemed to have been credited in accordance with provisions of sub-section (6) of section 115UB] to the unit holder by the_______________________________________________ (name of the Alternative Investment Fund) for the previous year ending _________________. 2. I/We declare that the above particulars are true and correct to the best of my/our knowledge and belief. __________________________________ (Signature with name of the accountant) Place _________________ Date __________ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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