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Rule 12BA of Income Tax Rules 1962: Statement under sub-section (3) of section 115TA

Rule 12BA : Statement under sub-section (3) of section 115TA
(Chapter: III - Assessment Procedure)

(1) The statement of income distributed by the securitisation trust shall be furnished as provided in sub-rule (2) to—
(i) the Assessing Officer so designated by the Chief Commissioner or Commissioner of Income-tax, within whose area of jurisdiction, the principal office of the securitisation trust is situated;
(ii) in any other case, to the Assessing Officer within whose area of jurisdiction, the principal office of the securitisation trust is situated.


(2) The statement of distributed income which is to be furnished under sub-section (3) of section 115TA by the securitisation trust shall be in Form No. 63AA, duly verified by an accountant in the manner indicated therein.



Extra Notes for Readers:

- Rule 12BA was introduced by the Income Tax (15th Amendment) Rules, 2013, w.e.f. 4-Sep-2013



Reference/Source: Check at Income Tax site for latest version of the Rules - link

This page was last updated on 17th October 2016.


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