Business trust income distribution statements require electronic filing in prescribed forms to tax authorities and unit holders. A statement of income distributed by a business trust to its unit holder must be furnished by the person responsible for making the payment on behalf of the trust. It is to be filed with the jurisdictional Principal Commissioner or Commissioner of Income-tax by 15 June of the following financial year in Form No. 64A, electronically under digital signature and verified by an accountant. The same statement must also be furnished to the unit holder by 30 June in Form No. 64B, generated from the specified web portal and verified by the payer.