Rule – 12B, Statement under sub-section (3A) of section 115R
March 19, 2018Rule – 12C, Statement under sub-section (2) of section 115U
March 19, 2018
12BA. (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.
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