INCOME-TAX 22nd Amendment rules :
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhithe
16th September, 2016 INCOME-TAX
S.O. 2979(E).—In exercise of the powers conferred by section 295 read with sub-section (4) of section 115UA 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 (22nd Amendment) Rules, 2016. (2) They shall be deemed to have come into force from the 1st day of April, 2016. 2. In the Income-tax Rules, 1962, in the Appendix II,- (i) in Form 64A, for items 8 to 15, following items shall be substituted, namely:- “8. Aggregate income of the Business trust from all sources (9+11+13+15) 9. Income by way of interest referred to in section 10 (23FC) 10. Proportion of 9 to 8 11. Income by way of renting or leasing or letting referred to in section 10(23FCA) 12. Proportion of 11 to 8 13. Income by way of Dividend referred to in section 115-O 14. Proportion of 13 to 8 15. Income other than that referred to in 9, 11 and 13 16. Proportion of 15 to 8 17. 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) | PAN | Amount of income in the nature of interest referred to in section 10(23FC) [Column 5 × Sl. No.10] | Amount of income in the nature of renting or leasing or letting referred to in section 10(23FCA) [Column 5 × Sl. No.12] | Amount of income in the nature of Dividend referred to in section 115-O [Column 5 × Sl. No.14 | Amount of other income [Column 5× Sl. No.16] |
1 | 2 | 3 | 4 | 6 | 7 | 8 | 9 |
(ii) in Form 64B, for item 7, following item shall be substituted, namely:- “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 section 10(23FC) | Amount of income income in the nature of renting or leasing or letting referred to in section 10(23FCA) | Amount of income in the nature of Dividend referred to in section 115-O | Amount of other income |
1 | 2 | 3 | 4 | 5 | 6 | 7 |
[Notification No. 84 /2016/F. No. 142/10/2014-TPL]
NIRAJ KUMAR, Under Secy. (Tax Policy and Legislation)