CBDT Advances Due Date for Form 64A and 64E Filing to 15th June for AY 2025–26
CBDT has advanced the due date for filing Form 64A and 64E to 15th June for AY 2025–26, replacing the earlier deadline of 30th November
The Central Board of Direct Taxes (CBDT) issued Notification No. 17/2025 dated 24th February 2025, announcing a major change for business trusts and securitisation trusts with regard to their income distribution reporting obligations.
According to the notification, CBDT has amended Rule 12CA and Rule 12CC of the Income-tax Rules, 1962, thereby advancing the due dates for filing Form 64A and Form 64E to 15th June of the financial year following the relevant previous year.
This amendment is applicable from Assessment Year 2025-26 onward and applies to:
- Business trusts, such as Real EstateInvestment Trusts (REITs) and Infrastructure Investment Trusts (InvITs), and
- Securitisation trusts, which include special purpose vehicles and securitisation companies.
Previously, Forms 64A (for business trusts) and 64E (for securitisation trusts) had to be submitted by 30th November of the assessment year.
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Now, the due date is preponed to 15th June of the following financial year, significantly compressing the reporting timeline.
Form 64A & 64E: Purpose and Filing Requirements
Form 64A:
- Used by business trusts to report income distributed to unit holders.
- Must be electronically filed under a digital signature by the person responsible for income distribution.
- Verified by a Chartered Accountant.
Form 64E:
- Used by securitisation trusts to report income credited or paid to investors.
- Also requires electronic submission under a digital signature and CA verification.
Recipients (unit holders/investors) must receive a separate statement (Form 64B or 64F, respectively) by 30th June.
This revision enhances compliance timelines for business and securitisation trusts, provides early access to information for unit holders and investors for their own tax return filings and may require entities to accelerate audit and computation processes to meet the new deadline.
