12CA. (1) The statement of income distributed by a business trust to its unit holder shall be furnished to the Principal Commissioner or the Commissioner of Income-tax within whose jurisdiction the […]
12C. (1) The statement of income paid or credited shall be furnished by the 30th November of the Financial year following the previous year during which such income is paid or credited, […]
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 […]
12B. (1) The statement of income distributed shall be furnished as provided in sub-rules (2) and (3) to,— (i) the Assessing Officer so designated by the Chief Commissioner or Commissioner of […]
12A . Every authorised representative of an assessee, being an authorised representative specified in clause (iii) or clause (iv) or clause (v) or clause (vi) or clause (vii) of sub-section […]
12. (1) The return of income required to be furnished under sub-section (1) or sub- section (3) or sub-section (4A) or sub-section (4B) or sub-section (4C) or sub-section (4D) 34[or sub-section (4E)] 34a[or […]
11UC. (1) The income from transfer outside India of a share of, or interest in, a company or an entity referred to in clause (i) of sub-section (1) of section 9, […]
11UB. (1) The fair market value of asset, tangible or intangible, as on the specified date, held directly or indirectly by a company or an entity registered or incorporated outside […]
11UAA. For the purposes of section 50CA, the fair market value of the share of a company other than a quoted share, shall be determined in the manner provided in […]