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    <title>Statement under sub-section (2) of section 115U</title>
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    <description>The Venture Capital Company or Venture Capital Fund must furnish a statement of income paid or credited by 30 November of the financial year following the previous year, to the jurisdictional Chief Commissioner or Commissioner. The statement must be in Form No. 64, verified by an accountant, and furnished electronically under digital signature. The Director General of Income-tax (Systems) must specify the filing procedure and provide security, archival, and retrieval policies.</description>
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      <description>The Venture Capital Company or Venture Capital Fund must furnish a statement of income paid or credited by 30 November of the financial year following the previous year, to the jurisdictional Chief Commissioner or Commissioner. The statement must be in Form No. 64, verified by an accountant, and furnished electronically under digital signature. The Director General of Income-tax (Systems) must specify the filing procedure and provide security, archival, and retrieval policies.</description>
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