Business trust income reporting form sets out disclosure of trustees, income categories, unit holder distributions, and supporting annexures.

Statement of income paid or credited by a business trust under section 223 is prescribed in Form No. 76 for furnishing particulars of the trust, its trustees, SEBI registration, listing status, tax year, and category-wise income. The form also requires disclosure of unit holders to whom income is distributed, including amounts distributed by category and details relating to amounts distributed with respect to units under section 92(2)(k). It is accompanied by declaration, verification, and specified annexures.

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