Investment fund income distribution statement requires unit holder particulars, income breakup, deemed loss disclosure, and authorised verification. Form No. 78 prescribes the statement of income distributed by an investment fund to a unit holder under section 224. It requires particulars of the unit holder and the investment fund, the tax year, and details of income or loss paid, credited, or deemed credited during the tax year, with breakup under specified heads of income. It also requires disclosure of deemed loss as on 31 March 2019 under section 224(3), with capital gains code selection, prescribed particulars, possible pre-filling, and verification by an authorised signatory.