Statement of income by venture capital vehicles: mandatory electronic filing with digital signature and accountant verification. Amendment replaces rule 12C prescribing that Venture Capital Companies and Venture Capital Funds must furnish an electronic statement of income paid or credited under section 115U by the 30th November of the financial year following the previous year to the Chief Commissioner/Commissioner of the jurisdiction of their principal office. The statement must be in Form No.64, verified by an accountant, filed under digital signature, and accompanied by SEBI registration proof, audited accounts, and supporting schedules detailing investment income by heads and recipients to which income was paid or credited; the Director General of Income-tax (Systems) will specify filing procedure and security arrangements.