CBDT amends Rule 12CA/12CC regarding due dates of statement to be filed u/s 115UA / 115TCA for payments of income distributed by Business Trust/ Securitisation Trust.
CBDT has issued Notification 17/2025 dated 24.02.2025 notifying the Income-tax (Fifth Amendment) Rules, 2025. The following amendments have been made in the Rules.
| Existing Rule | Amended Rules |
| Rule 12CA – Statement under sub-section (4) of section 115UA in Form 64A to be made by the 30th November of the next financial year | Rule 12CA – Statement under sub-section (4) of section 115UA in Form 64A to be made by the 15th June of the next financial year |
| Rule 12CC – Statement under sub-section (4) of section 115TCA in Form 64E to be made by the 30th November of the next financial year | Rule 12CC – Statement under sub-section (4) of section 115TCA in Form 64E to be made by the 15th June of the next financial year |
Existing Form No. 64A, Form No. 64, Form No. 64C, Form No. 64D, Form No. 64E and Form No. 64F have been accordingly revised.
- FDCM invites application for empanelment of practising CAs/ Chartered Accountant Firms
- PGRI invites application for CAs for empanelment for Circulation Verification work
- CBDT notifies revised Form for registration as valuer & authorised income tax practitioner
- Curtailing time to file reply to notice u/s 148A(b) from 30 days prejudiced assessee’s right – HC
- For registration u/s 12AB, applicability of proviso to section 2(15) can’t be adjudicated
