Introduction

Section 285BA of the Income Tax requires specified reporting persons to furnish statement of financial transaction. Rule 114E of the Income Tax Rules, 1962 specifies that the statement of financial transaction is furnished in Form No. 61A.

• Who is a Reporting Entity
• Obligation of Reporting Entity
• Registration
• Statement of Financial Transactions (SFT)
• How to Generate SFT Report
• Upload & View Forms