Statement under section 115UB requires investment funds to report income allocation to unit holders and registration details. Investment funds must furnish a statement under section 115UB reporting income paid or credited to unit holders, providing fund identification and registration details, a detailed breakdown of total income by heads (business, long-term and short-term capital gains, other sources), losses to be ignored or set off under subsection (2), net income after set-off, and unit-holder level allocations. Attachments required include registration certificate where applicable, audited accounts and certified income appropriation; the statement and an accountant's verification must be signed and furnished in Indian rupees.