Provided that the statement of income distributed 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 Form No. 64A, duly verified by an accountant in the manner indicated therein and shall be furnished electronically under digital signature;(3) The Director General of Income-tax (Systems) shall specify the procedure for filing of Form No. 64A and shall also be responsible for evolving and implementing appropriate security, archival and retrieval policies in relation to the statements so furnished.
(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.
Reference/Source: Check at Income Tax site for latest version of the Rules - link