The amendment modifies the Income-tax Rules, 1962, introducing changes to the compliance requirements for business trusts and securitisation trusts: 

Rule 12CA (for business trusts): 

• • Business trusts must file Form No. 64A with the Income-tax Department by 15th June of the following financial year. 

• • Unit holders must receive Form No. 64B by 30th June via the specified web portal.
     

Rule 12CC (for securitisation trusts): 

• • Securitisation trusts must file Form No. 64E with the Income-tax Department by 15th June of the following financial year. 

• • Investors must receive Form No. 64F by 30th June via the specified web portal. 
    
    

Administrative Updates: 

• • The Principal Director General of Income-tax (Systems) will oversee procedures for filing, security, and retrieval of these statements. 
    
    

Appendix-II Amendments: 

• • Modifications to Form No. 10IH, removing references to specific tax rates (10% and 15%). 

• • Substitution of Form Nos. 64A, 64B, 64C, 64D, 64E, and 64F with updated versions.