Business trust income distribution statement requires unit holder particulars, itemised income disclosure, and verification in prescribed form. Form No. 77 prescribes a statement of income distributed by a business trust to a unit holder under section 223. It requires particulars of the unit holder and business trust, the tax year, itemised details of distributed income such as interest, rent, lease, dividend and other income, and information on amounts referred to in section 92(2)(k). The form also contains a verification, and the notes specify that names and addresses must be complete, some information may be pre-filled, and amounts are to be entered in rupees unless otherwise stated.