(1)The statement of income distributed by the securitisation trust shall be furnished as provided in sub-rule (2) to-(i)the Assessing Officer so designated by the Chief Commissioner or Commissioner of Income-tax, within whose area of jurisdiction, the principal office of the securitisation trust is situated;(ii)in any other case, to the Assessing Officer within whose area of jurisdiction, the principal office of the securitisation trust is situated.
