<h1>Pass-through taxation for venture capital income requires annual reporting through Form 74 with investor-wise income details.</h1> Form 74 is the annual statement required from a Venture Capital Company or Venture Capital Fund registered with SEBI when income is paid or credited to investors from investments in Venture Capital Undertakings. The form records fund details, compliance declarations, income classification, proportions of income heads, and investor-wise particulars. It is filed electronically under digital signature by 15 June of the following financial year, after verification by a qualified accountant, and is supported by the SEBI registration certificate, fund deed where applicable, audited accounts, and certified income distribution records.