(2)The statement of income distributed shall be furnished under sub-section (4) of section 115TCA by the securitisation trust-(i)the Principal Commissioner or the Commissioner of Income-tax referred to in sub-rule (1), in Form No.64E, duly verified by an accountant in the manner indicated therein and shall be furnished electronically under digital signature;(ii)the investor in Form No.64F, duly verified by the person distributing the income on behalf of the securitisation trust in the manner indicated therein.
