What is statement to unit holders?
In one sentence
The yearly statement an investment fund gives each person liable to tax on its income, showing their share.
An everyday analogy
Like a salary slip for your share of the fund’s income.
How it flows
A real example
For income distributed in tax year 2026-27, the statement reaches you by 30 June 2027.
Why it matters
It is the document you use to report a pass-through payout correctly.
How it differs
Form No. 79 goes to the tax department; Form No. 78 goes to you.
What the law says
Rule 145(2)
(2) The statement to the Principal Commissioner or the Commissioner of Income-tax shall be furnished by the 15th June of the financial year succeeding the tax year during which the income is paid or credited or distributed and the statement to the recipient of income shall be furnished by the 30th June of the financial year succeeding the tax year during which the income is paid or credited or distributed.
Income-tax Rules, 2026 · text as notified, amendment footnote numbers omitted · checked 24 October 2026 · Official text
Show answer
By 30 June of the year after the tax year.
Related pages
Meet the expert
CS Prashant Kumar
Company Secretary & Compliance Officer
Global Horizons Capital Advisors (IFSC) Private Limited — an IFSCA-licensed investment banker
Published in The Chartered Accountant (Jun 2025, Jan 2025, Mar 2024) and Chartered Secretary (Aug 2023)
Prashant Kumar is a seasoned Company Secretary and corporate governance strategist with more than 13 years of experience advising large corporates, promoter-led groups and global businesses on compliance, regulatory risk and board governance. In GIFT IFSC, the IFSCA regime is his day job rather than a research topic.