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Rule 12CC: Statement under sub-section (4) of section 115TCA

The Income-tax Rules, 1962Central Act · 1962

[Statement under sub-section (4) of section 115TCA.

(1) The statement of income paid or credited by a securitisation trust to its investor shall be furnished by the person responsible for crediting or making payment of the income on behalf of a securitisation trust and the securitisation trust to –

(i) the Principal Commissioner or the Commissioner of Income-tax, as the case may be, within whose jurisdiction the principal office of the securitisation trust is situated by the 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. 64E duly verified by an accountant in the manner indicated therein; and

(ii) the investor by the 30th day of June of the financial year following the previous year during which the income is paid or credited in Form No. 64F 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 securitisation trust 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,–

(i) 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 of income paid or credited so furnished under this rule; and

(ii) the procedure, formats and standards for generation and download of statement in Form No. 64F from the web portal specified by him or by the person authorised by him and he shall be responsible for the day-to-day administration in relation to the generation and download of certificates from the web portal specified by him or the person authorised by him.]

Where this provision sits

ActThe Income-tax Rules, 1962
Rule12CC
Marginal noteStatement under sub-section (4) of section 115TCA
JurisdictionCentral
StatusIn force as published by the source

How this provision has been amended

Taken from the footnotes printed with the provision by the source. Where a footnote names the amending instrument, it is quoted as printed.

  • substituted. Substituted by the IT (Fifth Amdt.) Rules, 2025, w.e.f. 24-2-2025. Prior to its substitution, rule 12CC as inserted by the IT (Thirty-third Amdt.) Rules, 2016, w.r.e.f. 1-6-2016, read as under: "12CC. Statement under sub-section (4) of section 115TCA.— (1) The statement of income distributed by a securitisation trust to its investor shall be furnished to the Principal Commissioner or the Commissi…

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