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<h1>Income-tax Rules Amendment: Mutual Funds Must Report Distributed Income Using Form 63A per Rule 12B, Section 115R(3A.</h1> The Income-tax (Fourteenth Amendment) Rules, 2000, effective from August 29, 2000, amends the Income-tax Rules, 1962. It introduces Rule 12B, which mandates the Unit Trust of India and Mutual Funds to furnish a statement of distributed income under section 115R(3A) to the designated Assessing Officer. The statements must be in Form No. 63 for the Unit Trust of India and Form No. 63A for Mutual Funds, verified by an accountant. These forms require details such as the scheme name, unit face value, income distribution, and tax payable. The amendment aims to streamline the reporting process for income distribution.