[TO BE PUBLISHED IN THE GAZETTE OF INDIA EXTRAORDINARY, PART II,
SECTION 3, SUB-SECTION (ii)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
(CENTRAL BOARD OF DIRECT TAXES)
Notification
New Delhi, the day of 4th September , 2013
INCOME-TAX
S.O. 2668(E) In exercise of the powers conferred by sub-section (3) of section 115TA
read with section 295 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct
Taxes hereby makes the following rules further to amend the Income-tax Rules, 1962,
namely:-
1.
(1) These rules may be called the Income-tax ( 15th Amendment) Rules, 2013.
(2) They shall come into force on the date of their publication in the Official Gazette.
2.
In the Income-tax Rules, 1962, -
(a) after rule 12B, the following rule shall be inserted, namely:-
“12BA. Statement under sub-section (3) of section 115TA. – (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.”;
(b)
in Appendix-II, after Form No.63A, the following Form shall be inserted,
namely:-
“FORM NO. 63AA
[See sub-rule(2) ofrule 12BA]
Statement to be furnished in respect of income distributed by a securitisation trust
1. Name of the securitisation trust
2. Address of the principal place from where the
activities of the securitisation trust are being carried
out
3. Permanent Account Number
4. Previous year ending
5. Date of setting up of the securitisation trust
6. Objects of the securitisation trust (Enclose a copy of
the trust deed)
7. Whether the securitisation trust is regulated by
(i) Securities and Exchange Board of India (Public
Offer and listing of Securitised Debt Instruments)
Regulations, 2008
Yes/
No
(ii) Reserve Bank of India guidelines on securitisation
of standard assets
Yes/No
8. Whether the trustee(s)/securitisation trust is/are
registered with SEBI/RBI
Yes/No
9. Name of Scheme(s)/series under which securitised
debt instruments/securities are issued
10. Income of the securitisation trust from the activity
of securitisation
Rs……..
11. Income distributed by the securitisation trust
Rs……..
12. Details of income distributed, tax and interest payable
Enclose audited accounts including balance sheet, annual report, if any, with certified copies
of income and appropriation towards distribution of income.
I, _____________________________________________________________ (Name in full
and
in
block
letters)
son/daughter/wife
of
_______________________________________________ do hereby solemnly declare that to
the best of my knowledge and belief what is stated above and in the Annexure(s), including
the documents accompanying such Annexure(s), is correct and complete. I further declare
that I am furnishing such statement in my capacity as
_________________________________ (designation) and that I am competent to furnish
this statement and verify it.
Verified today the ________________ day of ________________
……….. …………………
Place Signature
Verification
I/We ________________________________________________ have examined the books
of account and other documents showing the particulars of income earned and the income
distributed to the investors by the ________________________________ (name of the
securitisation trust) for the previous year ending ________________________.
2. I/We declare that the above particulars are true and correct to the best of my/our
knowledge and belief.
…………………………………………..
Place ………………………………………
Income distributed
Payment towards tax
and interest
under section 115TB
(Attach a copy of
challans)
Amount
Sl.
No.
Date
of
distribution
Exempt
investors
*
Individuals/
HUFs**
Any other
person**
Total
Tax
payable
under
section
115TA
Interest
chargeable
under
section
115TB, if
any
Date of
payment
Amount
(Signature with name of the
Accountant)
Date …………………..
Notes :
(1) *Information in respect of investors whose income, irrespective of its nature and
source, is exempt under the Act
(2) ** Information in respect of investors whose income is not exempt
(3) “Accountant” means the accountant as defined in the Explanation to sub-section (2) of
section 288 of the Income-tax Act, 1961.”.
[Notification No. 68/2013/ F.No.142/18/2013-TPL]
(AmitKatoch)
Under Secretary to the Government of India
Note. - The principal rules were published in the Gazette of India Extraordinary Part II,
section 3, sub-section (ii) vide number S.O.969 (E), dated the 26th March, 1962 and were last
amended vide number S.O. 2659 (E) dated 02-09-2013.
