(1)The statement of income paid or credited by an investment fund to its unit holder shall be furnished by the person responsible for crediting or making payment of the income on behalf of an investment fund and the investment fund to the-(i)unit holder by 30th day of June of the financial year following the previous year during which the income is paid or credited in Form No.64C, duly verified by the person paying or crediting the income on behalf of the investment fund in the manner indicated therein; and(ii)Principal Commissioner or the Commissioner of Income-tax within whose jurisdiction the Principal office of the investment fund is situated by 30th day of November of the financial year following the previous year during which the income is paid or credited, electronically under digital signature, in Form No.64D duly verified by an accountant in the manner indicated therein.
