Furnishing of income statements by specified entities in prescribed forms and deadlines for tax authority and recipients. Furnishing of statements of income credited, paid or distributed by specified entities is required to the Principal Commissioner or Commissioner having jurisdiction over the principal office of the entity, and to the recipient of such income, by the person responsible for the credit, payment or distribution on behalf of the entity. The rule applies to venture capital companies or funds, business trusts, investment funds and securitisation trusts, with the applicable statement forms prescribed for each category and verification by an accountant as defined. The statements must be furnished electronically in the prescribed forms to the tax authority and to the relevant recipient, with due dates of 15 June and 30 June in the succeeding financial year.