{"id":5530,"date":"2018-03-19T15:34:04","date_gmt":"2018-03-19T10:04:04","guid":{"rendered":"https:\/\/www.hostbooks.com\/in\/?p=5530"},"modified":"2018-03-19T15:34:04","modified_gmt":"2018-03-19T10:04:04","slug":"rule-12b-statement-sub-section-3a-section-115r","status":"publish","type":"post","link":"https:\/\/www.hostbooks.com\/in\/hb\/all-rules\/rule-12b-statement-sub-section-3a-section-115r\/","title":{"rendered":"Rule – 12B, Statement under sub-section (3A) of section 115R"},"content":{"rendered":"
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12B<\/b>.\u00a0<\/b>(1) The statement of income distributed shall be furnished as provided in sub-rules (2) and (3) to,\u2014<\/p>\n\n\n\n\n
(i<\/i>)<\/td>\n<\/td>\nthe Assessing Officer so designated by the Chief Commissioner or Commissioner of Income-tax, within whose area of jurisdiction, the principal office of the Unit Trust of India or the concerned Mutual Fund is situated;<\/td>\n<\/tr>\n
(ii<\/i>)<\/td>\n<\/td>\nin any other case, to the Assessing Officer within whose area of jurisdiction, the principal office of the Unit Trust of India or the concerned Mutual Fund is situated.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

(2) The statement of distributed income which is to be furnished under sub-section (3A) of section 115R by the Unit Trust of India shall be in Form No. 63, duly verified by an accountant in the manner indicated therein.<\/p>\n

(3) The statement of distributed income which is to be furnished under sub-section (3A) of section 115R by a Mutual Fund shall be in Form No. 63A, duly verified by an accountant in the manner indicated therein.]<\/p>\n<\/div>\n

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Reference: www.incometaxindia.gov.in<\/p>\n<\/div>\n<\/div>\n<\/div>\n

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12B.\u00a0(1) The statement of income distributed shall be furnished as provided in sub-rules (2) and [\u2026]<\/span><\/p>\n","protected":false},"author":68,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1439,1440],"tags":[],"yst_prominent_words":[7812,7818,7804,7808,7815,7809,7810,7817,7805,7814,7816,7806,7807,7811,7813,7803,2199,2205,1827,7819],"_links":{"self":[{"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/posts\/5530"}],"collection":[{"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/users\/68"}],"replies":[{"embeddable":true,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/comments?post=5530"}],"version-history":[{"count":0,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/posts\/5530\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/media?parent=5530"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/categories?post=5530"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/tags?post=5530"},{"taxonomy":"yst_prominent_words","embeddable":true,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/yst_prominent_words?post=5530"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}