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24
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 24th February, 2025
No. 17/2025
G.S.R. 145(E).—In exercise of the powers conferred by sub-section (1A) of
section 115AD, sub-section (4) of section 115TCA, sub-section (4) of section 115UA and
sub-section (7) of section 115UB 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 (Fifth Amendment) Rules, 2025.
(2) They shall come into force on the date of their publication in the Official Gazette.
2. In the Income-tax Rules, 1962,–
(a) for rule 12CA, the following shall be substituted, namely:-
“12CA. Statement under sub-section (4) of section 115UA.—(1) The statement
of income distributed by a business trust to its unit holder shall be furnished by the
person responsible for making payment of the income distributed on behalf of a
business trust to –
(i)
the Principal Commissioner or the Commissioner of Income-tax, as the case
may be, within whose jurisdiction the principal office of the business trust is
situated by the 15th day of June of the financial year following the previous year
during which the income is distributed electronically under digital signature, in
Form No. 64A duly verified by an accountant in the manner indicated therein;
and
(ii)
the unit holder by the 30th day of June of the financial year following the
previous year during which the income is distributed in Form No. 64B after
generating and downloading the same from the web portal specified by the
Principal Director General of Income-tax (Systems) or the Director General of
Income-tax (Systems) or the person authorised by him and duly verified by the
[भाग II—खण् ड 3(i)]
भारत का रािपत्र : असाधारण
25
person paying the income distributed on behalf of the business trust in the
manner indicated therein.
(2) The Principal Director General of Income-tax (Systems) or the Director General
of Income tax (Systems), as the case may be, shall specify,-
(i)
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 of income paid so furnished under this rule; and
(ii)
the procedure, formats and standards for generation and download of statement
in Form No. 64B from the web portal specified by him or by the person
authorised by him and he shall be responsible for the day-to-day administration
in relation to the generation and download of certificates from the web portal
specified by him or the person authorised by him.”;
(b) for rule 12CC, the following shall be substituted, namely:-
“12CC. Statement under sub-section (4) of section 115TCA.—(1) The statement
of income paid or credited by a securitisation trust to its investor shall be furnished by
the person responsible for crediting or making payment of the income on behalf of a
securitisation trust and the securitisation trust to –
(i)
the Principal Commissioner or the Commissioner of Income-tax, as the case
may be, within whose jurisdiction the principal office of the securitisation trust
is situated by the 15th day of June of the financial year following the previous
year during which the income is paid or credited electronically under digital
signature, in Form No. 64E duly verified by an accountant in the manner
indicated therein; and
(ii)
the investor by the 30th day of June of the financial year following the previous
year during which the income is paid or credited in Form No. 64F after
generating and downloading the same from the web portal specified by the
Principal Director General of Income-tax (Systems) or the Director General of
Income-tax (Systems) or the person authorised by him and duly verified by the
person paying or crediting the income on behalf of the securitisation trust in the
manner indicated therein.
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THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
(2) The Principal Director General of Income-tax (Systems) or the Director General
of Income tax (Systems), as the case may be, shall specify,–
(i)
the procedure for filing of Form No. 64E and shall also be responsible for
evolving and implementing appropriate security, archival and retrieval policies
in relation to the statements of income paid or credited so furnished under this
rule; and
(ii)
the procedure, formats and standards for generation and download of statement
in Form No. 64F from the web portal specified by him or by the person
authorised by him and he shall be responsible for the day-to-day administration
in relation to the generation and download of certificates from the web portal
specified by him or the person authorised by him.”;
(c) in Appendix-II,–
I.
in Form No. 10IH,–
(i) in S.No. 8, the figures “@10%” shall be omitted;
(ii) in S.No. 9, the words and figures “and which is chargeable @10%” shall be
omitted;
(iii) in S.No. 10, the figures “@15%” shall be omitted;
(iv) in Annexure 1,–
(A) in Part A1, the figures “@10%” shall be omitted;
(B) in Part A2, the words and figures “and which is chargeable @10%” shall be
omitted;
(C) in Part A3, the figures “@15%” shall be omitted;
II.
for Form No. 64A, Form No. 64B, Form No. 64C, Form No. 64D, Form No.
64E and Form No. 64F, the following shall be substituted, namely:-
“FORM NO. 64A
[See rule 12CA(1)(i)]
[e-Form]
Statement of income distributed by a business trust to be furnished under section 115UA
of the Income-tax Act, 1961
1.
Name of the business trust
2.
Address of the registered office
3.
Permanent Account Number
4.
Previous year ending
5.
Name and address of the trustees of the business trust
6.
Date of registration of the business trust with the Securities and Exchange Board of
India
(i)
under the Securities and Exchange Board of India (Real Estate Investment
Trusts) Regulations, 2014
[भाग II—खण् ड 3(i)]
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27
(ii)
under the Securities and Exchange Board of India (Infrastructure Investment
Trusts) Regulations, 2014
7.
Whether the units of the business trust are listed on any recognised stock exchange at
any time during previous year
Yes/No
8.
Aggregate income of the Business trust from all sources (9+11+13+15+17)
9.
Income by way of interest referred to in clause (23FC) of section 10
10.
Proportion of 9 to 8
11.
Income by way of renting or leasing or letting referred to in clause (23FCA) of
section 10
12.
Proportion of 11 to 8
13.
Income by way of dividend referred to in clause (23FC) of section 10 in a case where
the special purpose vehicle has exercised option under section 115BAA
14.
Proportion of 13 to 8
15.
Income by way of dividend referred to in clause (23FC) of section 10 in a case where
the special purpose vehicle has not exercised option under section 115BAA
16.
Proportion of 15 to 8
17.
Income other than that referred to in 9, 11, 13 and 15
18.
Proportion of 17 to 8
19.
Details of persons being unit holders, referred to in sub-section (1) of section 115UA
to whom the income is distributed, in the following format:—
S.
No.
Name
(s)
Address
(es)
Permanent
Account
Number or
Aadhaar
Number
Total
amount
distributed
Amount of
income in
the nature
of interest
referred to
in clause
(23FC) of
section 10
[Column 5
× Sl. No.
10]
Amount of
income in
the nature
of renting
or leasing
or letting
referred to
in clause
(23FCA)
of section
10
[Column 5
× Sl. No.
12]
Amount of
income in
the nature
of dividend
referred to
in clause
(23FC) of
section 10
in a case
where the
special
purpose
vehicle has
exercised
option
under
section
115BAA
[Column 5
× Sl. No.
14]
Amount of
income in
the nature
of
dividend
referred to
in
clause
(23FC) of
section 10
in a case
where the
special
purpose
vehicle has
not
exercised
option
under
section
115BAA
[Column 5
× Sl. No.
16]
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Amount of other income [Column 5 × Sl. No. 18]
(10)
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THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
20.
Amount distributed by the business trust to unit holders with respect to units as referred
to in clause (xii) of sub-section (2) of section 56 during the previous year or during any
earlier previous year(s), in the following format:—
S.No.
Previous year
No. of units
Aggregate amount as referred to in clause
(xii) of sub-section (2) of section 56
distributed with respect to such units
during such previous year
(1)
(2)
(3)
(4)
21.
Details of persons being unit holders, referred to in section 115UA to whom the amount
referred to in Sl. No. 20 is distributed, in the following format:—
S.
No.
Name
(s)
Address(es)
Permanent
Account
Number or
Aadhaar
Number
Number
of units
Amount as referred to
in clause (xii) of sub-
section (2) of section
56 distributed with
respect to one unit of
unit holder during the
previous year
Aggregate amount as
referred to in clause
(xii) of sub-section (2)
of section 56
distributed with
respect to all units of
unit holder during the
previous year
(1)
(2)
(3)
(4)
(5)
(6)
(7)
Enclose a copy of the certificate of registration under the Securities and Exchange Board
of India Act, 1992 (15 of 1992).
Enclose a copy of the trust deed registered under the provisions of the Registration Act,
1908 (16 of 1908).
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 unit holders by the ..................... (name of the
Business trust) for the previous year ending .....................
[भाग II—खण् ड 3(i)]
भारत का रािपत्र : असाधारण
29
2. I/We declare that the above particulars are true and correct to the best of my/our
knowledge and belief.
Place ...............................
.....................................................................................
Date ................................
(Signature with name of the Accountant)
Notes:
1. “Accountant” means the accountant as defined in the Explanation to sub-section (2) of
section 288 of the Income-tax Act, 1961.
2. *Strike out whichever is not applicable.
FORM NO. 64B
[See rule 12CA(1)(ii)]
[e-Form]
Statement of income distributed by a business trust to be provided to the unit holder
under section 115UA of the Income-tax Act, 1961
1. Name of the unit holder
2. Address of the unit holder
3. Permanent Account Number or Aadhaar Number of the unit holder
4. Previous year ending
5. Name and address of the business 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, in the following format:—
S. No.
Amount
distributed
Date of
distribution
Amount of
income in
the nature
of interest
referred to
in clause
(23FC) of
section 10
Amount of
income in the
nature of
renting or
leasing or
letting
referred to in
clause
(23FCA) of
section 10
Amount of
income in the
nature of
dividend
referred to in
clause (23FC)
of section 10 in
a case where
the special
purpose vehicle
has exercised
option under
section
115BAA
Amount of
income in the
nature of
dividend
referred to in
clause (23FC)
of section 10 in
a case where
the special
purpose
vehicle has not
exercised
option under
section
115BAA
1
2
3
4
5
6
7
Amount of other income
8
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THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
8. Details of the amount referred to in clause (xii) of sub-section (2) of section 56
distributed by the business trust to the unit holder, in the following format:-
S. No.
No. of units
Amount as referred to in clause
(xii) of sub-section (2) of section
56 distributed with respect to one
unit of unit holder during the
previous year
Aggregate amount as referred to in
clause (xii) of sub-section (2) of
section 56 distributed with respect to
all units of unit holder during the
previous year
(1)
(2)
(3)
(4)
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
FORM NO. 64C
[See clause (i) of sub-rule (1) of rule 12CB )]
[e-Form]
Statement of income distributed by an investment fund to be provided to the unit holder
under section 115UB of the Income-tax Act, 1961
(a) Name of the unit holder:
(b) Address of the unit holder:
(c) Permanent Account Number or AADHAAR of the unit holder:
(d) Previous year ending:
(e) Name and address of the Investment Fund:
(f) Permanent Account Number of the Investment Fund:
(g) Details of the income or loss [after ignoring the loss under clause (ii) of sub-section (2) of
section 115UB] paid or credited by the Investment Fund to the unit holder during the
previous year:
[भाग II—खण् ड 3(i)]
भारत का रािपत्र : असाधारण
31
(In Rs.)
S.No.
Amount
paid or
credited
Date of
payment
or credit
Breakup of Amount paid/credited under Heads of Income
‘Business or
profession’
‘Long Term Capital Gain’
‘Short Term Capital Gain’
‘Other Sources’
Code
Income or
Loss
Code
Income or
Loss
‘Dividend’
Others
(please
specify
if
taxed
at
special
rate)
Income
Income
Income
or Loss
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
(h)
Details of deemed loss as on the 31st March, 2019 in terms of sub-section (2A) of section
115UB (to be passed to the unit holder holding unit on 31st March, 2019):
(In Rs.)
S.No.
Assessment Year
Breakup of deemed loss under Heads of Income
‘Long Term Capital Gain’
‘Short Term Capital Gain’
(1)
(2)
(3)
(4)
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
________________
Notes:
1. Select one of the following codes for column (5) in Table at 7. Multiple rows with different
codes can be there.
S.No. Long term capital gain
Code
1.
Long term capital gain chargeable at 12.5% under section 112A
1
2.
Long term capital gain chargeable at 10% under section 112A
2
3.
Long term capital gain chargeable at 12.5% other than section 112A
3
4.
Long term capital gain chargeable at 10% other than section 112A
4
5.
Long term capital gain chargeable at 20%
5
32
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
2. Select one of the following codes for column (7) in Table at 7. Multiple rows with different
codes can be there.
S.No. Short term capital gain
Code
1.
Short term capital gain chargeable at 20% under section 111A
6
2.
Short term capital gain chargeable at 15% under section 111A
7
3.
Short term capital gain chargeable at 30%
8
4.
Short term capital gain chargeable at applicable rate
9
FORM NO. 64D
[See clause (ii) of sub-rule (1) of rule 12CB]
[e-Form]
Statement of income paid or credited by investment fund to be furnished under section
115UB of the Income- tax Act, 1961
1.
Name of the Investment Fund:
2.
Address of the registered office:
3.
Legal status company or trust or limited liability partnership or body corporate:
4.
Permanent Account Number:
5.
Previous year ending:
6.
Name and address of the Directors or Trustees or Partners of the Investment fund*:
S. No
Name
Address
PAN or AADHAAR
(1)
(2)
(3)
(4)
7.
(i) Whether registered as Alternative Investment Fund with Securities and Exchange
Board of India under the Securities and Exchange Board of India (Alternative Investment
Funds) Regulations, 2012 or the International Financial Services Centres Authority (Fund
Management) Regulations, 2022:
Yes/No*
(ii) If yes, furnish following details:
(a) Whether registered as Category I or II : Yes/No
(b) Registration number :
(c) Date of registration :
8.
(a) Total income of Investment Fund during the previous year ………………………
(b) Break-up of total income [aggregate of amounts under column (7) of the following
table for each head]:
[भाग II—खण् ड 3(i)]
भारत का रािपत्र : असाधारण
33
S.
No.
Under the head
Income or Loss
Loss to be
set off in
accordance
with sub-
section (2)
of section
115UB
Net Income or
loss after set-
off of losses in
terms of sub-
section (2) of
section
115UB
[(5) minus (6)]
Amount
from Off-
shore
investment
out of the
investment
of non-
resident unit
holder
Net
[(3)
minus
(4)]
(1)
(2)
(3)
(4)
(5)
(6)
(7)
1.
Profit and gains
of business or
profession
2.
Long Term
Capital Gains
3.
Short Term
Capital Gains
4.
Income from
other sources
(Dividend/
Others)
(Please specify
section if taxed
at special rate)
9.
(i) Details of losses of the previous year, if any; required to be ignored for the purposes
of sub-section (1) of section 115UB in accordance with,-
(a) sub-clause (b) of clause (i) of sub-section (2) of section 115UB:
S. No.
Head of Income
Amount of loss
(1)
(2)
(3)
Profit and gains of business or
profession
(b) clause (ii) of sub-section (2) of section 115UB:
S. No.
Head of Income
Amount of loss
(1)
(2)
(3)
(ii) Details of losses under the head “Profit and gains of business or profession”, if any:
S.
No.
Details of brought forward
loss, if any,
Amount of income or loss
during the previous year after
set-off [in accordance with
section 115UB(2)]
Amount of loss to be carried
forward
[(3) minus (4)]
Assessment
Year
Amount
Assessment Year
Amount
(1)
(2)
(3)
(4)
(5)
(6)
34
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
(iii) Aggregate of positive income of the Investment Fund under various heads after setting
off of losses at (ii) above [aggregate of the positive amounts in column (7) of the table under
para 8(b) after set off] :……………..
(a) Income under head "Profit and gains of business or profession":
S. No.
Amount
Proportion [Column 2/ Amount at 9(iii) above]
(1)
(2)
(3)
(b) Income under head "Capital Gain":
S.
No.
Category
Code
Amount
Proportion [Column
4/ Amount at 9(iii)
above]
(1)
(2)
(3)
(4)
(5)
1.
Long Term Capital Gain
2.
Short Term Capital Gain
(c) Income under the head "Other Sources":
S. No
Category
Amount
Proportion [Column 3/Amount at
9(iii) above]
(1)
(2)
(3)
(4)
1.
Dividends
2.
Others (Please specify section if taxed
at special rate)
10. Details of loss other than the loss under the head "Profits and gains of business or
profession", if any, accumulated at the level of investment fund as on the 31st March, 2019:
Assessment
Year
Amount of Loss under various Heads of Income
Total
Long Term Capital Loss
Short Term Capital Loss
(1)
(2)
(3)
(4)
2016-2017
2017-2018
2018-2019
2019-2020
Total
[भाग II—खण् ड 3(i)]
भारत का रािपत्र : असाधारण
35
11. Aggregate of loss under various heads after ignoring the loss in 9(i)(b) above [aggregate
of the negative amounts in column (7) of the table under 8(b)]: ………..
(i) Loss under head "Capital Gain":
S.
No.
Category
Code
Amount
Proportion [Column
4/ Amount at s no.
11 above]
(1)
(2)
(3)
(4)
(5)
1.
Long Term Capital Gain
2.
Short Term Capital Gain
(ii)
Loss under the head "Other Sources":
S.
No
Category
Amount
Proportion [Column 3/ Amount
at s no. 11]
(1)
(2)
(3)
(4)
1
Other sources
(Please specify section if taxed at special rate)
12. Details of person being a unit holder, referred to in sub-section (1) of section 115UB by
whom the income or loss is received or in whose name it has been credited in a case where,-
(i)
there is positive income:
S.No.
Name
of the
Unit
Holder
Address
PAN or
AADHAAR
Total amount
of positive
income paid or
credited or
deemed to be
credited
Income under
the head
business or
Profession
[Column 5 x
Column 3(1) of
Table at
S.No.9(iii)(a)]
Income under the head “Long
term capital gains”
Code
[Column
3(1) of
Table at
S.No.
9(iii)(b)]
Amount
[Column 5 x
Column 5(1) of
Table at S.No.
9(iii)(b)]
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
Income under the head “Short Term Capital Gains”
Income under the head “Other Sources”
Code [Column 3(2) of
Table at S.No. 9(iii)(b)]
Amount [Column 5 x
Column 5(2) of Table at
S.No. 9(iii)(b)]
“Dividend” [Column 5]
x Column 4(1) of Table
at s. no. 9(iii)(c)]
Others [Column 5 x
Column 4(2) of Table at
S.No. 9(iii)(c)]
(Please specify section,
if taxed at special rate)
(9)
(10)
(11)
(12)
36
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
(ii)
there is loss in respect of units held for more than 12 months as per clause (b) of
sub-section (2) of section 115UB :
S.No.
Name of
the Unit
Holder
Address
PAN or AADHAAR
Total amount of
loss paid or
credited or
deemed to be
credited
Loss under the head “Long
term capital gains”
Code
[Column
3(1) of
Table at
S.No. 11(i)]
Amount
[Column 5 x
Column 5(1)
of Table at
S.No. 11(i)]
(1)
(2)
(3)
(4)
(5)
(6)
(7)
Loss under the head “Short Term Capital Gains”
Loss under the head “Other Sources” [Column 5 x
Column 4(1) of Table at S.No. 11(ii)]
Code [Column 3(2)
of Table at S.No.
11(i)]
Amount [Column 5 x Column
5(2) of Table at S.No. 11(i)]
(8)
(9)
(10)
Attach a copy of the certificate of registration under the Securities and Exchange Board of India
(Alternative Investment Funds) Regulations, 2012 or the International Financial Services Centres
Authority (Fund Management) Regulations, 2022.
Attach audited accounts including balance sheet, annual report, if any, with certified copies of income
and appropriation towards payment of income or credit of income [including amount deemed to have
been credited in accordance with provisions of sub-section (6) of section 115UB].
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
paid or credited [including amount deemed to have been credited in accordance with
provisions of sub-section (6) of section 115UB] to the unit holder by the
_________
(name of the Alternative Investment Fund) for the previous year ending
.
[भाग II—खण् ड 3(i)]
भारत का रािपत्र : असाधारण
37
2.
I/We declare that the above particulars are true and correct to the best of my/our
knowledge and belief.
Place
Date
(Signature with name of the accountant)
Notes:
1. “Accountant” shall have the same meaning as assigned to it in the Explanation below sub-
section (2) of section 288 of the Income-tax Act, 1961.
2. All amount to be mentioned in Indian rupees.
3. Select one of the following codes for S.No. 1 in column (3) in Table at S.No. 9(iii)(b) or
S.No. 1 in column (3) in Table at S. No. 11(i) or column (7) in Table at 12(i) or column
(6) in Table at 12(ii). Multiple rows with different codes can be there.
S.No.
Long term capital gain
Code
1.
Long term capital gain chargeable at 12.5% under section 112A
1
2.
Long term capital gain chargeable at 10% under section 112A
2
3.
Long term capital gain chargeable at 12.5% other than section 112A
3
4.
Long term capital gain chargeable at 10% other than section 112A
4
5.
Long term capital gain chargeable at 20%
5
4.
Select one of the following codes for S.No. 2 in column (3) in Table at S.No. 9(iii)(b) or
S.No. 2 in column (3) in Table at S. No. 11(i) or column (9) in Table at 12(i) or column
(8) in Table at 12(ii). Multiple rows with different codes can be there.
S.No.
Short term capital gain
Code
1.
Short term capital gain chargeable at 20% under section 111A
6
2.
Short term capital gain chargeable at 15% under section 111A
7
3.
Short term capital gain chargeable at 30%
8
4.
Short term capital gain chargeable at applicable rate
9
* Strike out whichever is not applicable.
38
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
FORM NO. 64E
[See rule 12CC(1)(i)]
[e-Form]
Statement of income paid or credited by a securitisation trust to be furnished under
section 115TCA of the Income-tax Act, 1961
1. Name of the securitisation trust:
2. Address of the registered office:
3. Legal status:
4. Permanent Account Number:
5. Previous year ending:
6. Name and address of the Trustees or Directors or Partners of the securitisation trust:
Sl. No.
Name
Permanent Account Number or Aadhaar
Number
Address
(1)
(2)
(3)
(4)
7. (i) Status of Securitisation Trust:
(please mention applicable sub-clause of the clause (d) of the Explanation below
section 115TCA)
(ii) Registration number:
(Please also indicate Act or Regulation under which registered)
(iii) Date of registration:
8. Details of income of Securitisation Trust:
(i)
Total income of securitisation trust (in Rs.):
(ii)
Income under the head ‘Income from house property’:
Sl. No.
Amount
Proportion [Column 2/Amount at 8(i) above]
(1)
(2)
(3)
1.
(iii)
Income under the head ‘Profits and gains of business or profession’:
Sl. No.
Amount
Proportion [Column 2/Amount at 8(i) above]
(1)
(2)
(3)
(iv)
Income under the head ‘Capital gains’:
Sl.
No.
Category
Code
Amount
Proportion [Column 4/Amount at 8(i)
above]
(1)
(2)
(3)
(4)
(5)
1
Long Term Capital Gain
2
Short Term Capital Gain
[भाग II—खण् ड 3(i)]
भारत का रािपत्र : असाधारण
39
(v)
Income under the head ‘Income from other sources’:
Sl. No.
Category
Amount
Proportion [Column 3/Amount at
8(i) above]
(1)
(2)
(3)
(4)
1
Dividends
2
Others
9. Details of person being an Investor, referred to in sub-section (1) of section 115TCA
by whom the income is received or in whose name it has been credited:
Sl.
No.
Name
of
Investor
Address
Permanent
Account
Number or
Aadhaar
Number
Total
amount
paid or
credited or
Deemed to
be credited
Income under
the head
‘Business or
Profession’
[Column 5x
Column 3(1) of
Table at Sl. No.
8(ii)]
Income from
House
Property
[Column 5 x
Column 3(1)
of Table at
Sl. No. 8(iii)]
Income under the head ‘Long
Term Capital Gains’
Code
[Column 3(1)
of Table at
Sl. No. 8(iv)]
Income [Column
5 x Column 5(1
) of Table at Sl.
No. 8(iv)]
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Income under the head ‘Short Term
Capital Gains’
Income under the head
‘Other Sources’
Code
[Column
3(2) of Table at
Sl. No. 8(iv)]
Income [Column 5 x
Column 5(2) of Table
at Sl. No. 8(iv)]
Dividend
[Column 5
x
Column
4(1)
of
Table at Sl.
No. 8(v)]
Others
[Column 5 x
Column 4(2)
of Table at Sl.
No. 8(v)]
(10)
(11)
(12)
(13)
Attach a copy of the certificate of registration under the applicable Act or Regulations, viz.,
in case of securitisation trust, under the Securities and Exchange Board of India (Public Offer
and Listing of Securities Debt Instruments) Regulations, 2008; in case of Special Purpose
Vehicle regulated by the guidelines of Standard Assets issued by the Reserve Bank of India;
and in case of Securitisation Company or a Reconstruction Company, under the Securitisation
and Reconstruction of Financial Assets and Enforcement of Security Interest Act, 2002.
Attach audited accounts including balance sheet, annual report, if any, with certified copies
of income and appropriation towards payment of income or credit of income [including
amount deemed to have been credited in accordance with provisions of sub-section (3) of
section 115TCA].
I, …………………………………………………………………………….(Name in full and
in block letters) son/daughter* 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), are 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 ………………
40
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
Verification
I/We*……………………………………………………………………………………have
examined the books of account and other documents showing the particulars of income earned
and the income paid or credited [including amount deemed to have been credited in
accordance with provisions of sub-section (3) of section 115TCA] to the investor 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 ………………
(Signature with name of the Accountant)
Membership No. ………………………
Date ……………….
Notes:
1. "Accountant" means the accountant as defined in the Explanation below sub-section (2)
of section 288 of the Income-tax Act, 1961.
2. All amount to be mentioned in Indian Rupees.
3. Select one of the following codes for Sl.No. 1 in column (3) in Table at 8(iv) or column
(8) in Table at 9. Multiple rows with different codes can be there.
S.No. Long term capital gain
Code
1.
Long term capital gain chargeable at 12.5% under section 112A
1
2.
Long term capital gain chargeable at 10% under section 112A
2
3.
Long term capital gain chargeable at 12.5% other than section 112A
3
4.
Long term capital gain chargeable at 10% other than section 112A
4
5.
Long term capital gain chargeable at 20%
5
4. Select one of the following codes for Sl.No. 2 in column (3) in Table at 8(iv) or column
(10) in Table at 9. Multiple rows with different codes can be there.
S.No. Short term capital gain
Code
1.
Short term capital gain chargeable at 20% under section 111A
6
2.
Short term capital gain chargeable at 15% under section 111A
7
3.
Short term capital gain chargeable at 30%
8
4.
Short term capital gain chargeable at applicable rate
9
*Strike out whichever is not applicable.
[भाग II—खण् ड 3(i)]
भारत का रािपत्र : असाधारण
41
FORM NO. 64F
[See rule 12CC(1)(ii)]
[e-Form]
Statement of income distributed by a securitisation trust to be provided to the investor
under section 115TCA of the Income-tax Act, 1961
1. Name of the investor:
2. Address of the investor:
3. Permanent Account Number or Aadhaar Number of the investor:
4. Previous year ending:
5. Name and address of the securitisation trust:
6. Permanent Account Number of the securitisation trust:
7. Details of the income paid or credited by the securitisation trust to the investor during
the previous year:
(In Rs.)
Sl.
No.
Amount
paid or
credited
or
Deemed
to be
credited
Date of
payment
or credit
or
Deemed
to be
credited
Breakup of amount paid or credited under the Heads of Income
‘Income
from
House
Property’
‘Business
or
Professio’
‘Long Term Capital Gain’
‘Short Term Capital Gain’
‘Other Sources’
Code
Amount
Code
Amount
Dividen
d
Others
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
(11)
I, ___________________________________ (Name in full and in block letters) son/daughter*
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)
Verified today the ______________ day of _________
Place __________________
Signature
Notes:
1. Select one of the following codes for column (6) in Table at 8. Multiple rows with different
codes can be there.
S.No. Long term capital gain
Code
1.
Long term capital gain chargeable at 12.5% under section 112A
1
2.
Long term capital gain chargeable at 10% under section 112A
2
3.
Long term capital gain chargeable at 12.5% other than section 112A
3
4.
Long term capital gain chargeable at 10% other than section 112A
4
5.
Long term capital gain chargeable at 20%
5
42
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
2. Select one of the following codes for column (8) in Table at 8. Multiple rows with different
codes can be there.
S.No. Short term capital gain
Code
1
Short term capital gain chargeable at 20% under section 111A
6
2
Short term capital gain chargeable at 15% under section 111A
7
3
Short term capital gain chargeable at 30%
8
4
Short term capital gain chargeable at applicable rate
9
*Strike out whichever is not applicable.”.
[F. No. 370142/28/2024-TPL]
SOURABH JAIN, Under Secy.
Note. - Principal rules were published in the Gazette of India, Extraordinary, Part-II, Section 3,
Sub section (ii) vide notification number S.O. 969(E), dated the 26th March, 1962 and was last
amended vide notification number G.S.R. 125(E), dated the 07th February, 2025.
Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-110054.
