Investment fund income reporting requires detailed disclosure of income, losses, unit holders, and capital gains allocation.

Form No. 79 requires an investment fund to furnish a statement of income paid or credited under section 224, including fund particulars, tax year, AIF registration details, total income, breakup of income and losses, set-off under section 224(2), allocation by capital gains code and API, and details of unit holders receiving income or loss. It also provides for additional enclosures, declaration, and accountant verification, together with notes on completion, annexures, and capital gains code selection.

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