{"id":5532,"date":"2018-03-19T15:34:51","date_gmt":"2018-03-19T10:04:51","guid":{"rendered":"https:\/\/www.hostbooks.com\/in\/?p=5532"},"modified":"2018-04-02T15:59:04","modified_gmt":"2018-04-02T10:29:04","slug":"rule-12ba-statement-sub-section-3-section-115ta","status":"publish","type":"post","link":"https:\/\/www.hostbooks.com\/in\/hb\/all-rules\/rule-12ba-statement-sub-section-3-section-115ta\/","title":{"rendered":"Rule – 12BA, Statement under sub-section (3) of section 115TA"},"content":{"rendered":"
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12BA<\/b>.\u00a0<\/b>(1) The statement of income distributed by the securitisation trust shall be furnished as provided in sub-rule (2) to\u2014<\/i><\/p>\n\n\n\n\n
(<\/i>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 securitisation trust is situated;<\/i><\/td>\n<\/tr>\n
(<\/i>ii)<\/i><\/td>\n<\/td>\nin any other case, to the Assessing Officer within whose area of jurisdiction, the principal office of the securitisation trust is situated.<\/i><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

(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.<\/i><\/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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12BA.\u00a0(1) The statement of income distributed by the securitisation trust shall be furnished as provided [\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":[3048,7824,7808,808,3798,3796,3938,7823,7814,7822,7820,813,4008,7825,7821,3458,3457,7826,4967,750],"_links":{"self":[{"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/posts\/5532"}],"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=5532"}],"version-history":[{"count":0,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/posts\/5532\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/media?parent=5532"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/categories?post=5532"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/tags?post=5532"},{"taxonomy":"yst_prominent_words","embeddable":true,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/yst_prominent_words?post=5532"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}