Income reporting by venture capital funds requires furnishing specified statement of distributed income, investment composition and recipient disclosures. A statutory requirement obliges a Venture Capital Company or Venture Capital Fund to furnish the prescribed Form reporting identifying particulars and SEBI registration, declare compliance with investment composition and listing status, provide a breakdown of investment income into long-term capital gains, short-term capital gains, dividends and other income with proportions, list each recipient with PAN/Aadhaar and allocation of amounts across income heads, and attach SEBI registration, fund deed where relevant, audited accounts and certified verification by the accountable officer and the examining accountant.