Income-tax Rules, 2026 | Rule 145 of 333

Rule 145 - Statements under sections 221(4), 222(2), 223(5) and 224(9)

Reviewed by CA Nikhil Gupta · Last reviewed 29 August 2026

Local extract available Legacy mapping: 12C-12CC

145Rule number

1544Local text characters

8Linked Forms

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Source and status control

Primary authority: Notification No. 22/2026 / G.S.R. 198(E)

Currentness control: Base Rules effective 1 April 2026. Check later amendments, corrigenda and portal implementation before action.

Local statutory extract - official source controls

Rule text held in the production corpus

Statements under sections 221(4), 222(2), 223(5) and 224(9). 145. (1) The statement of income credited or paid or distributed by an entity - being a Venture Capital Company or Venture Capital Fund, a business trust, an investment fund, or a securitisation trust, each with its own corresponding prescribed Form - shall be furnished by the person responsible for crediting, paying or distributing such income on behalf of such entity to the Principal Commissioner or the Commissioner of Income-tax within whose jurisdiction the principal office of such entity is situated, electronically in the relevant prescribed Form, duly verified by an accountant as defined in section 515(3)(b), in the manner indicated therein; and to the recipient of such income, in the corresponding prescribed recipient-facing Form. (2) The statement to the Principal Commissioner or the Commissioner of Income-tax shall be furnished by the 15th June of the financial year succeeding the tax year during which the income is paid, credited or distributed, and the statement to the recipient of income shall be furnished by the 30th June of the financial year succeeding the tax year during which the income is paid, credited or distributed. (3) The statement to the recipient of income shall be furnished after generating and downloading the same from the web portal specified by the Director General of Income-tax (Systems) or the person authorised by him, and duly verified by the person paying, crediting or distributing the income in the manner indicated therein.

Local extract SHA-256: 4c67d20172031c7c9c6e720b49b10bf45eead6fa951fa1471ed7dfd6b33dd9e7. This hash authenticates the local extract only; it does not certify that every amendment, table or Gazette footnote has been consolidated.

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Related sections

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Finin2min implementation framework

Trigger and scope

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Evidence and control

Preserve the return, statement, report, certificate, computation, source records and acknowledgement relevant to this Rule.

Consequence

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Transaction application

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Authority, consent and execution

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Evidence and retention checklist

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Limitation, forum and remedies

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Cross-law overlays

Check the Income-tax Act, 2025, transition rules, relevant Schedule, tax treaty, Companies Act, GST, FEMA and accounting treatment where the transaction crosses regimes.

Finin2min Q&A

Is this page the notified Rule?

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What should be verified immediately before use?

Effective date, amendment history, forms or utilities, filing channel, authentication method, due date, fees, transition from the 1962 Rules and any judicial interpretation.

Source and review trail

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Official starting point: www.incometaxindia.gov.in

Page source links

Notification No. 22/2026 / G.S.R. 198(E)