Statement filing requirement: venture capital entities must electronically file Form No.64 with accountant verification and digital signature. Venture capital companies and funds must file a statement of income paid or credited by 30th November of the financial year following the year of payment or credit to the Chief Commissioner/Commissioner where the principal office is located; the statement must be in Form No.64, verified by an accountant, and furnished electronically under digital signature, with the Director General (Systems) prescribing filing procedure and security, archival and retrieval policies.