{"id":4814,"date":"2021-03-07T06:07:52","date_gmt":"2021-03-07T06:07:52","guid":{"rendered":"https:\/\/knmindia.com\/japanese\/?p=4814"},"modified":"2025-03-20T06:05:29","modified_gmt":"2025-03-20T06:05:29","slug":"specified-financial-transaction","status":"publish","type":"post","link":"https:\/\/knmindia.com\/japanese\/specified-financial-transaction\/","title":{"rendered":"Specified Financial Transaction"},"content":{"rendered":"<h4><span style=\"color: #800000;\">Reporting of Specified Financial Transactions: Existing Scenario<\/span><\/h4>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>&#8211; Section 285BA of the Income-tax Act, 1961 (\u2018ITA\u2019) read with Rule 114E of the Income-tax Rules, 1962 (\u2018ITR\u2019) requires a \u2018specified person\u2019 to file a statement of high value financial transactions in respect of \u2018Specified Financial Transactions\u2019 or \u2018SFT\u2019 in Form 61A, undertaken during a particular financial year (Refer Annexure for details).<\/ul>\n<\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>&#8211; Currently, transactions pertaining to cash deposits \/ withdrawals, credit card payments, time deposits, investment in shares and buy back, subject to certain specified limits are required to be reported, as per the aforementioned rules.<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<h4><span style=\"color: #800000;\">Notification for change in Reporting <\/span><\/h4>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>&#8211; The CBDT vide notification no. 16\/2021 (F.No.370142\/03\/2021) dated 12th March 2021 amended Rule 114E of the ITR to cover the below transactions in the category of SFT for reporting purposes:<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<table width=\"1068\">\n<tbody>\n<tr>\n<td width=\"662\"><b>Sr. No<\/b><\/td>\n<td width=\"405\"><b>Class of Person <\/b><\/td>\n<td width=\"405\"><b>Specified Financial Transactions <\/b><\/td>\n<\/tr>\n<tr>\n<td width=\"662\">1<\/td>\n<td width=\"405\">\u00a0\u2022Recognised Stock Exchange,<br \/>\n\u2022Depository<br \/>\n\u2022Recognised Clearing Corporation,<br \/>\n\u2022Registrar<\/td>\n<td width=\"662\">Capital gains on transfer of listed securities<br \/>\nor<br \/>\nunits of Mutual Funds<\/td>\n<\/tr>\n<tr>\n<td width=\"662\">2<\/td>\n<td width=\"405\">\u2022A company<\/td>\n<td width=\"405\">Dividend income (All types of Dividend)<\/td>\n<\/tr>\n<tr>\n<td width=\"662\">3<\/td>\n<td width=\"405\">\u2022Banking Company,<br \/>\n\u2022Co-operative Bank,<br \/>\n\u2022Post Master General of Post office<\/td>\n<td width=\"405\">Interest income<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<h4><span style=\"color: #800000;\">Reason for such change?<\/span><\/h4>\n<p>In a move towards digitization and transparency in tax administration, reporting of transactions such as<\/p>\n<ul>\n<li>Capital gains on transfer of listed securities;<\/li>\n<li>Capital gains on transfer of units of Mutual funds;<\/li>\n<li>Income from Dividend;<\/li>\n<li>Income from Interest<\/li>\n<\/ul>\n<p>shall be pre-filled in the Income Tax Return of the Assessee, for an assessment year.<\/p>\n<h4><span style=\"color: #800000;\">Our Comments<\/span><\/h4>\n<p>&#8211; The CBDT vide Press release dated 18th July 2020 informed that, Form 26AS will disclose Specified Financial Transactions (SFT) information along with other information disclosed earlier, to facilitate voluntary compliance, tax accountability and ease of e-filing of returns.<\/p>\n<p>&#8211; The Hon\u2019ble Finance Minister, during her Budget Speech for 2021, indicated regarding ease of filing of tax returns. This shall be achieved by auto-population of data pre-filled in the income tax returns. The said notification is one step in achieving this objective.<\/p>\n<p>&#8211; On the tax administration front, the data shall be available in respect of identified taxpayers having specified high value transactions and accordingly a crucial step in undertaking scrutiny of the returns so filed.<\/p>\n<p>&#8211; Form 61A is to be filed by 31st May of the succeeding financial year, i.e. for FY 2020-21 it is to be filed on or before 31st May 2021. While, the rules have been amended, revised Form 61A is yet to be notified, which would bring more clarity on the information that needs to be submitted.<\/p>\n<p>&#8211; Hence, it is advised for taxpayers to collate the above information in view of the said change and ensure correct reporting is being made to avoid penal consequences.<\/p>\n<h4>Annexure: Filing of Form 61A-Existing Scenario<\/h4>\n<p>&#8211; Filing of SFT Form 61A is a 3-step process depicted as below:<br \/>\n&#8211; Existing Coverage of Specified Financial Transactions (\u2018SFT\u2019) Reporting in Form 61A<\/p>\n<table width=\"1068\">\n<tbody>\n<tr>\n<td width=\"662\"><b>Sr. No<\/b><\/td>\n<td width=\"405\"><b>Class of Person <\/b><\/td>\n<td width=\"405\"><b>Nature and value of Transactions <\/b><\/td>\n<\/tr>\n<tr>\n<td width=\"200\">1<\/td>\n<td width=\"600\">\u00a0\u2022A Banking Company,<br \/>\n\u2022Co-operative Bank<\/td>\n<td width=\"662\">Payment of cash aggregating Rs. 10,00,000 or more in a year for purchase of DD, Pay Orders, Bankers Cheque.<\/p>\n<p>Payment made in cash aggregating to Rs. 10,00,000 or more in a year for purchase of pre-paid instruments issued by RBI<\/p>\n<p>A Cash deposit\/withdrawal aggregating to Rs. 50,00,000 or more in a year in one or more current account of a person<\/td>\n<\/tr>\n<tr>\n<td width=\"200\">2<\/td>\n<td width=\"600\">\u2022A Banking Company,<br \/>\n\u2022Co-operative Bank,<br \/>\n\u2022Post Master General of Post office<\/td>\n<td width=\"405\">A cash deposit aggregating to Rs. 10,00,000 or more in a year in one or more bank accounts (other than current account or time deposit)<\/td>\n<\/tr>\n<tr>\n<td width=\"200\">3<\/td>\n<td width=\"600\">\u2022A Banking Company,<br \/>\n\u2022Co-operative Bank,<br \/>\n\u2022Post Master General of Post office,<br \/>\n\u2022Nidhi referred to in sec 406 of the Companies Act 2013<\/td>\n<td width=\"405\">One or more time deposit (other than renewal) aggregating to Rs. 10,00,000 or more of a person<\/td>\n<\/tr>\n<tr>\n<td width=\"200\">4<\/td>\n<td width=\"600\">\u2022 A Banking Company,<br \/>\n\u2022 Co-operative Bank,<br \/>\n\u2022Any Institution issuing Credit Card<\/td>\n<td width=\"405\">Credit card payment made by any person aggregating to Rs. 1,00,000 or more in a year in cash or Rs. 10,00,000 or more by any other mode<\/td>\n<\/tr>\n<tr>\n<td width=\"200\">5<\/td>\n<td width=\"600\">\u2022Company or Institution issuing bonds or debentures<\/td>\n<td width=\"405\">Receipt from any person of an amount aggregating to Rs.10,00,000 or more for acquiring bonds or debentures issued.<\/td>\n<\/tr>\n<tr>\n<td width=\"200\">6<\/td>\n<td width=\"600\">\u2022Company issuing shares<\/td>\n<td width=\"405\">Receipt from any person of an amount aggregating to Rs. 10,00,000 or more in a year for acquiring shares issued by the company (including share application money)<\/td>\n<\/tr>\n<tr>\n<td width=\"200\">7<\/td>\n<td width=\"600\">\u2022A company listed on a recognised stock exchange<\/td>\n<td width=\"405\">Buy back of shares from any person (other than the shares bought in the open market) for an amount or value aggregating to Rs. 10,00,000 or more in a year.<\/td>\n<\/tr>\n<tr>\n<td width=\"200\">8<\/td>\n<td width=\"600\">\u2022Trustee of a Mutual Fund<\/td>\n<td width=\"405\">Receipt of an amount aggregating Rs. 10,00,000 or more for acquiring units of one or more schemes of a Mutual Fund. (other than switching of funds from one scheme to another)<\/td>\n<\/tr>\n<tr>\n<td width=\"200\">9<\/td>\n<td width=\"600\">\u2022Authorized Dealer,<br \/>\n\u2022Money Changer,<br \/>\n\u2022Off-shore Banking Unit or any other person defined in FEMA, 1999<\/td>\n<td width=\"405\">Receipt from any person for sale of foreign currency or expense in such currency through a debit or credit card or through issue of travellers cheque or draft or any other instrument of an amount aggregating to Rs. 10,00,000 or more in a year<\/td>\n<\/tr>\n<tr>\n<td width=\"200\">10<\/td>\n<td width=\"600\">\u2022Inspector-General or Sub-Registrar appointed under Registration Act, 1908<\/td>\n<td width=\"405\">Purchase or sale by any person of immovable property for an amount of Rs. 30,00,000 or more or valued by the stamp valuation authority referred to in section 50C of the Act at Rs. 30,00,000 or more.<\/td>\n<\/tr>\n<tr>\n<td width=\"200\">11<\/td>\n<td width=\"600\">\u2022 Any person who is liable for audit under section 44AB of the Act<\/td>\n<td width=\"405\">Receipt of cash payment exceeding Rs. 2,00,000 for sale of goods or providing services of any nature other than those specified above<\/td>\n<\/tr>\n<tr>\n<td width=\"200\">12<\/td>\n<td width=\"600\">\u2022A Banking Company,<br \/>\n\u2022 Co-operative Bank,<br \/>\n\u2022Post Master General of Post office<\/td>\n<td width=\"405\">Cash deposit during the period of 9th Nov. 2016 to 30th Dec. 2016 aggregating to :<br \/>\n1. Rs. 12,50,000 or more in one or more current account of a person<br \/>\n2. Rs. 2,50,000 or more in one or more account (other than a current account) of a person<\/td>\n<\/tr>\n<tr>\n<td width=\"200\">13<\/td>\n<td width=\"600\">\u2022A Banking Company,<br \/>\n\u2022Co-operative Bank,<br \/>\n\u2022Post Master General of Post office<\/td>\n<td width=\"405\">Cash deposit during the period of 1st April 2016 to 9th Nov. 2016 aggregating to :<br \/>\n1. Rs. 12,50,000 or more in one or more current account of a person<br \/>\n2. Rs. 2,50,000 or more in one or more account (other than a current account) of a person<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&#8211; Penalty for non-Filing of Form 61A<\/p>\n<table width=\"1068\">\n<tbody>\n<tr>\n<td width=\"662\"><b>Sr. No<\/b><\/td>\n<td width=\"405\"><b>Particulars<\/b><\/td>\n<td width=\"405\"><b>Penalty Amount<\/b><\/td>\n<\/tr>\n<tr>\n<td width=\"662\">1<\/td>\n<td width=\"405\">\u00a0In case of non-Filing of Form 61A<\/td>\n<td width=\"662\">Rs.500 per day till default continues<\/td>\n<\/tr>\n<tr>\n<td width=\"662\">2<\/td>\n<td width=\"405\">In case Income tax authorities asked to furnished and not furnished within prescribed time<\/td>\n<td width=\"405\">Rs.1000 per day after expiry of notice to till default continues<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","protected":false},"excerpt":{"rendered":"<p>Reporting of Specified Financial Transactions: Existing Scenario &#8211; Section 285BA of the Income-tax Act, 1961 (\u2018ITA\u2019) read with Rule 114E of the Income-tax Rules, 1962 (\u2018ITR\u2019) requires a \u2018specified person\u2019 to file a statement of high value financial transactions in respect of \u2018Specified Financial Transactions\u2019 or \u2018SFT\u2019 in Form 61A, undertaken during a particular financial&#8230;<\/p>\n","protected":false},"author":5,"featured_media":4815,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[56],"tags":[],"class_list":["post-4814","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-56"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.6 - 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