Rule 145 sets which statement form each entity files — venture capital companies and funds, business trusts, investment funds and securitisation trusts — to the Commissioner and to recipients, with filing dates of 15 June and 30 June after the tax year.
145
Rules 2026 · Rule 145
Statements under sections 221(4), 222(2), 223(5) and 224(9)
Rules 131-200
Who files what (sub-rule 1). The person responsible for crediting, paying or distributing the income on behalf of the entity furnishes a statement, electronically and verified by an accountant under section 515(3)(b), to the Principal Commissioner or Commissioner within whose jurisdiction the entity's principal office is, and a statement to the recipient:
Dates (sub-rule 2). The statement to the Commissioner is furnished by 15 June, and the statement to the recipient by 30 June, of the financial year following the tax year in which the income is paid, credited or distributed.
Manner (sub-rule 3). The recipient's statement is generated and downloaded from the web portal specified by the Director General of Income-tax (Systems), or a person authorised by him, and verified by the person paying, crediting or distributing the income.