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    <title>Statement under sub-section (7) of section 115UB</title>
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    <description>Statement of income paid or credited by an investment fund to its unit holder must be furnished to the unit holder in Form No. 64C by 30 June of the following financial year and to the jurisdictional Principal Commissioner or Commissioner in Form No. 64D by 15 June of the following financial year. The forms must be generated and downloaded from the specified web portal, verified in the prescribed manner, and furnished electronically under digital signature where required. The specified income-tax systems authority also prescribes the filing procedure, formats and standards, and the related security, archival, retrieval and portal administration arrangements.</description>
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      <description>Statement of income paid or credited by an investment fund to its unit holder must be furnished to the unit holder in Form No. 64C by 30 June of the following financial year and to the jurisdictional Principal Commissioner or Commissioner in Form No. 64D by 15 June of the following financial year. The forms must be generated and downloaded from the specified web portal, verified in the prescribed manner, and furnished electronically under digital signature where required. The specified income-tax systems authority also prescribes the filing procedure, formats and standards, and the related security, archival, retrieval and portal administration arrangements.</description>
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