March 19, 2018
Published by Law@HostBooks at March 19, 2018
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Rule – 12CC, Statement under sub-section (4) of section 115TCA

12CC. (1) The statement of income distributed by a securitisation trust to its investor shall be furnished to the Principal Commissioner or the Commissioner of Income-tax within whose jurisdiction the principal […]
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March 19, 2018
Published by Law@HostBooks at March 19, 2018
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Rule – 12CB, Statement under sub-section (7) of section 115UB

12CB . (1) The statement of income paid or credited by an investment fund to its unit holder shall be furnished by the person responsible for crediting or making payment of the […]
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March 19, 2018
Published by Law@HostBooks at March 19, 2018
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Rule – 12CA, Return of income and return of fringe benefits

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 […]
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March 19, 2018
Published by Law@HostBooks at March 19, 2018
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Rule – 12C, Statement under sub-section (2) of section 115U

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, […]
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March 19, 2018
Published by Law@HostBooks at March 19, 2018
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Rule – 12BA, Statement under sub-section (3) of section 115TA

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 […]
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March 19, 2018
Published by Law@HostBooks at March 19, 2018
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Rule – 12B, Statement under sub-section (3A) of section 115R

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 […]
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March 19, 2018
Published by Law@HostBooks at March 19, 2018
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Rule – 12A, Preparation of return by authorised representative

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 […]
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March 19, 2018
Published by Law@HostBooks at March 19, 2018
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Rule – 12, Return of income and return of fringe benefits

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 […]
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March 19, 2018
Published by Law@HostBooks at March 19, 2018
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Rule – 11UC, Determination of Income attributable to assets in India

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, […]
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