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    <title>Statement of income paid or credited by investment fund to be furnished under section 115UB of the Income-tax Act, 1961</title>
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    <description>Investment funds must furnish a statement under section 115UB reporting income paid or credited to unit holders, providing fund identification and registration details, a detailed breakdown of total income by heads (business, long-term and short-term capital gains, other sources), losses to be ignored or set off under subsection (2), net income after set-off, and unit-holder level allocations. Attachments required include registration certificate where applicable, audited accounts and certified income appropriation; the statement and an accountant&#039;s verification must be signed and furnished in Indian rupees.</description>
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      <description>Investment funds must furnish a statement under section 115UB reporting income paid or credited to unit holders, providing fund identification and registration details, a detailed breakdown of total income by heads (business, long-term and short-term capital gains, other sources), losses to be ignored or set off under subsection (2), net income after set-off, and unit-holder level allocations. Attachments required include registration certificate where applicable, audited accounts and certified income appropriation; the statement and an accountant&#039;s verification must be signed and furnished in Indian rupees.</description>
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