[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
INCOME-TAX
New Delhi, the 19thJanuary , 2015
S.O. 180 (E). – In exercise of the powers conferred by section 295 read with sub-
section (4) of section 115 UA 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 (1 stAmendment) Rules, 2015.
(2) They shall come into force from the day of their publication in the ) Official
Gazette.
2.
In the Income-tax Rules, 1962, -
(A)
afterrule12C the following rule shall be inserted,namely:-
“Statement under sub-section (4) of section 115UA.
12CA. (1)The statement of income distributed by a business
trust to its unit holder shall be furnishedto the Principal
Commissioner or the Commissioner of Income-tax within whose
jurisdiction the principal office of the business trust is situated,
by the 30th November of the financial year following the
previous year during which such income is distributed,:
Provided that the statement of income distributed shall also be
furnished to the unit holder by the 30th June of the financial year
following the previous year during which the income is
distributed.
(2) The statement of income distributed shall be furnished under
sub-section (4) of section 115UA by the business trust to -
(i) the Principal Commissioner or the Commissioner of Income-
tax referred to in sub-rule (1), in Form No. 64A, duly verified by
an accountant in the manner indicated therein and shall be
furnished electronically under digital signature;
(ii) the unit holder in Form No. 64B, duly verified by the person
distributing the income on behalf of the business trust in the
manner indicated therein.
(3) The Director General of Income-tax (Systems) shall specify
the procedure for filing of Form No. 64A and shall also be
responsible for evolving and implementing appropriate security,
archival and retrieval policies in relation to the statements so
furnished.”;
(B)
in the Appendix II, after the Form No. 64, the following Forms shall be
inserted, namely:--
“FORMNO.64A
[Seerule12CA(2)(i)]
Statementofincomedistributed by a business trust
tobefurnishedundersection115UAoftheIncome-taxAct,1961
1.
Nameofthebusiness trust
2.
Addressoftheregisteredoffice
3.
PermanentAccountNumber
4.
Previousyearending
5.
Nameandaddressofthetrusteesofthebusiness trust
6.
Dateofregistrationofthebusiness trust withSEBI
(i)
undertheSecuritiesandExchangeBoardofIndia(Real
Estate Investment Trusts)Regulations,2014
(ii) undertheSecuritiesandExchangeBoardofIndia
( Infrastructure Investment Trusts)Regulations,2014
7.
Whethertheunitsofthe business trust arelistedonanyrecognisedstock
exchange at any time during previous year Yes/No
8.
Aggregate income of the Business trust from all sources
(9+11+13)
9.
Income by way of interest referred to in section 10 (23FC)
10. Proportionof(9to8)
11. . Income by way of Dividend referred to
in section 115-0
12. Proportionof(11to8)
13. Income other than that referred to in 9 and 11
14. Proportionof(13to8)
15. Detailsofpersons being unit holders ,referredtoinsub-section(1)ofsection115UA
to whomtheincome is distributed ,inthefollowingformat:—
S.
No.
Name(s)
Address(es)
PAN
Total
amountdistribute
d
Amountof income in
the nature of interest
referred to in section
10(23FC)
[Column5×Sl.No.10]
Amount of income in
the nature of Dividend
referred to in section
115-O
[Column5×Sl.No.1
2]
Amount
of other income
[Column5×Sl.No.14]
1
2
3
4
5
6
7
8
Enclose a copyof the certificate of registration under theSecurities and Exchange Board ofIndia
Act,1992, (15 of 1992).
Enclose acopy ofthetrust deed registeredunderthe provisionsof the RegistrationAct, 1908, (16 of 1908).
Encloseauditedaccountsincludingbalancesheet,annualreport,ifany,withcertifiedcopiesofincomeand
appropriationtowardsdistributionofincome.
I,-------------------------------------------------------------------------------------------------------------------------
(Name in full and in block letters)son/daughter/wifeof -------------------------------------------------------------
-doherebysolemnlydeclarethat
tothebestofmyknowledgeandbeliefwhatisstatedaboveandintheAnnexure(s),includingthedocuments
accompanyingsuchAnnexure(s), is correct and complete. Ifurther declarethat I amfurnishing such
statement in my capacityas--------------------------
(designation)andthatIamcompetenttofurnishthisstatementand verifyit.
Verifiedtoday the __________________ day of __________________.
Place
Signature
Verification
I/We*_____________________________________________________________________haveexamin
edthebooksofaccount andotherdocumentsshowingtheparticularsofincomeearnedandtheincomedistributed
tothe unit holdersby the_______________________________(nameofthe Business trust) for the
previous year ending_________.
2.I/Wedeclare
that
theaboveparticulars
are
true
and
correct
tothebestofmy/ourknowledgeandbelief.
(Signature withnameofthe Accountant)
Place
Date
Notes:
1. “Accountant” means the accountant as defined in theExplanation tosub-section(2)ofsection288of
theIncome-tax Act, 1961.
2. * Strike out whichever isnot applicable.”.
FORMNO.64B
[Seerule12CA (2)(ii)]
Statementofincomedistributed by a business trust
tobe provided to the unit holderundersection115UAoftheIncome-taxAct,1961
1. Nameoftheunit holder
2. Address of the unit holder
3. PermanentAccountNumber of the unit holder
4. Previousyearending
5. Nameandaddressofthebusiness trust
6. Permanent Account Number of the business trust
7. Details of the income distributed by the business trust to the unit
holder, during the previous year,inthefollowingformat:—
S.
No.
Amountdistri
buted
Date of distribution
Amountof income in the nature of
interest referred to in section
10(23FC)
Amount of income in the nature
of Dividend referred to in
section 115-O
Amount
of other income
1
2
3
4
5
6
I, ______________________
(Name infull and in block
letters)son/daughter/wifeof doherebysolemnlydeclarethat
tothebestofmyknowledgeandbeliefwhatisstatedaboveandintheAnnexure(s),includingthedocuments
accompanyingsuchAnnexure(s), is correct and complete. Ifurther declarethat I amfurnishing such statement in my
capacityas ___________________ (designation)andthatIamcompetenttofurnishthisstatementand verifyit.
Verifiedtodaythe day of _.
Place " .
Signature
[Notification No. 03 /2015/F.No.142/10/2014-TPL]
(Ashish Kumar)
Director (Tax Policy and Legislation)
Note. - The principal rules were published in the Gazette of India Part II, section
3, sub-section (ii),vide notification number S.O. 969, dated the 26th March, 1962 and
were last amended by the Income-tax (14 thAmendment) Rules, videnotification S.O.
No.
3169
(E)
dated
12/12/2014.
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