Statement under sub-section (4) of section 115UA.

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....rust to - (i) the Principal Commissioner or the Commissioner of Income-tax, as the case may be, within whose jurisdiction the principal office of the business trust is situated by the 15th day of June of the financial year following the previous year during which the income is distributed electronically under digital signature, in Form No. 64A duly verified by an accountant in the manner ....

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.... security, archival and retrieval policies in relation to the statements of income paid so furnished under this rule; and (ii) the procedure, formats and standards for generation and download of statement in Form No. 64B from the web portal specified by him or by the person authorised by him and he shall be responsible for the day-to-day administration in relation to the generation and do....

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....istributed shall also be furnished to the unit holder by the 30th June of the financial year following the previous year during which the income is distributed. (2) The statement of income distributed shall be furnished under sub-section (4) of section 115UA by the business trust to - (i) the Principal Commissioner or the Commissioner of Income tax referred to in sub-rule (1), in....