Compliance With Statement of Financial Transaction (SFT)

With effect from 01/04/2015
 (as substituted by The Finance Act,2014),
and as notified by Notification 
No. 1 of 2017, SFT is to be filed
by specified class of persons.





  • For the purpose of filing of SFT return, reporting entity has to obtain registration and generate Income Tax Department Reporting Entity Identification Number (ITDREIN).
  • SFT returns are required to be e-filed in Form 61A and have to be digitally signed after generating XML file of form 61A.
  • SFT is to be Mandatorily filed by the persons liable for audit u/s 44AB.

Detail Analysis With Nature and value of transaction Click here: Checklist to compliance with SFT


  • inaccuracy in the information provided return,  shall inform such inaccuracy to the prescribed income-tax authority within a period of ten days and furnish the correct information in  such  manner  as  may  be prescribed.



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