Notification/Circular No. – News dated June 2,2025
Applicable Act/Rule – Income-tax Act, 1961
Applicable Act/Rule – Rules 12CA and 12CC of the Income-tax Rules, 1962
Form 64A is the statement filed by business trusts reporting income distributed to unit holders, while Form 64E is filed by securitisation trusts for the same purpose. Both forms help the tax authorities track income distribution and ensure correct tax credit to investors.
The due dates for furnishing Forms 64A and 64E have been revised from 30th November to 15th June of the following financial year. This change applies from AY 2025–26 onwards.
Disclaimer: The information contained in this Article is intended solely for personal non-commercial use of the user who accepts full responsibility of its use. The information in the article is general in nature and should not be considered to be legal, tax, accounting, consulting or any other professional advice. We make no representation or warranty of any kind, express or implied regarding the accuracy, adequacy, reliability or completeness of any information on our page/article.