Distributed income statements under income tax rules had to be filed in prescribed forms with accountant verification. Rule 12B, as it stood before omission, required a statement of distributed income under section 115R(3A) to be furnished to the appropriate Assessing Officer depending on the location of the principal office of the Unit Trust of India or the concerned Mutual Fund. The Unit Trust of India had to use Form No. 63 and a Mutual Fund had to use Form No. 63A, with each statement duly verified by an accountant in the prescribed manner.