Statement of Financial Transactions reporting required from specified reporting persons when defined transaction thresholds are met. Specified persons must furnish a statement of financial transactions and reportable accounts for records they maintain when transactions meet listed monetary thresholds. The rule enumerates reporting persons-assessees, government and public bodies, registrars, motor vehicle authorities, Post Master General, certain land acquisition collectors, recognised stock exchanges, Reserve Bank officers, depositories, reporting financial institutions and other prescribed persons-and pairs each class with specific reportable transaction types (cash payments, deposits, time deposits, credit card payments, receipts for securities, mutual fund subscriptions, foreign currency transactions, immovable property transactions and high-value cash sales) that trigger reporting.