Income distribution reporting requires investment funds to provide head wise statements to unit holders under applicable tax provision. Investment funds must provide unit holders a standardized statement identifying payer and payee (name, address, PAN/Aadhaar, previous year) and listing each amount paid or credited with date and a head wise breakup-Business or Profession; Long Term Capital Gain; Short Term Capital Gain; Other Sources (including dividend and special rate items)-using prescribed codes for capital gain tax categories; and a separate table reporting deemed loss as on 31 March 2019, all verified by an authorized declarant.