Statement of financial transactions mandated for pre-filling returns, covering capital gains, dividend and interest reporting. The amendment to rule 114E adds sub-rule (5A) requiring furnishing of a statement of financial transaction for pre-filling returns, reporting capital gains on listed securities or mutual fund units, dividend income, and interest income in such form, frequency and manner as specified by the Principal Director General/Director General of Income Tax (Systems) with Board approval; it lists classes of reporting persons for each transaction and supplies related definitions.