Income distribution statement for business trusts: standardised reporting of interest, rent, dividend and other distributions to unit holders. Form No. 64B prescribes the income distribution statement a business trust must furnish to each unit holder under the income tax provision for business trusts, requiring identification of unit holder and trust, previous year, and itemised distributions by character - interest, renting/leasing/letting, dividend (with distinction for a special purpose vehicle's tax option), and other income - together with per unit and aggregate amounts for distributions attributable to the specified distribution provision, and a prescribed verification by an authorised representative.