(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 Form No. 64A, duly verified by an accountant in the manner indicated therein and shall be furnished electronically under digital signature;(ii)the unit holder in Form No. 64B, duly verified by the person distributing the income on behalf of the business trust in the manner indicated therein.
