Form 64C

Relevant Statute:

• Section 115UB of the Income-tax Act, 1961
• Rule 12CB of the Income-tax Rules, 1962

Legal Provision:

• Applicable to investment funds being Category I or Category II Alternative Investment Funds in which a person has invested under section 115UB.
• The Form is a statement to be furnished by the investment fund or the person responsible for crediting or paying income on behalf of the fund.
• The statement is to be provided to the person liable to tax on such income (unit holder).
• It must be generated and downloaded from the web portal specified by the Principal DGIT (Systems)/DGIT (Systems) or authorised person.
• It is to be duly verified by the person paying or crediting the income on behalf of the investment fund.

Applicable for:

• Applicable to investment funds being Category I or Category II Alternative Investment Funds in which a person has invested under section 115UB.

Effective from:

• Form 64C was introduced by the Income-tax (20^th Amendment) Rules 2015, w.e.f. 11-12-2015. Recently, Form substituted by the Income-tax (5^h Amendment) Rules 2025, w.e.f. 24-02-2025.

Pre-requisite while filing the form:

• Not applicable

Due Date:

• The due date for furnishing the Form is 30th June of the financial year following the previous year in which the income is paid or credited.

How to file it

• Form no. 64C is to be filed online at https://www.incometax.gov.in/iec/foportal/