Reportable financial transactions now include capital gains, dividends, and interest for pre-filling tax returns under SFT rules. Reporting obligations for pre-filling income-tax returns require Statement of Financial Transactions entries for capital gains on listed securities or mutual fund units (reported by recognised stock exchanges, depositories, recognised clearing corporations and registrars/transfer agents), dividend income (reported by companies), and interest income (reported by banks, post office and registered NBFCs). The Statement must be furnished in the manner and at the frequency specified by the Principal Director General/Director General of Income Tax (Systems) with the approval of the CBDT.