Statement of Financial Transactions (SFT) requires registration, ITDREIN issuance and electronic submission of Form 61A via the Reporting Portal. Specified reporting persons must submit Form No. 61A under Section 285BA and Rule 114E using the Reporting Portal, obtain an immutable ITDREIN, and ensure statements conform to prescribed schema and digital-signature requirements. Transactions are classified by type with defined monetary thresholds; aggregation rules apply across accounts and transactions of the same nature, with specific reporting formats (Parts A-D). Correction and deletion statements are available to rectify filings; reporting entities must implement security, archival and retrieval policies and resolve Data Quality Report defects until no Reports Requiring Correction remain.