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<h1>New Rule 114E (5A) Requires Entities to Report Financial Transactions for Pre-filled Income Tax Returns.</h1> The Income-tax (4th Amendment) Rules, 2021, effective from its publication date, amends Rule 114E of the Income-tax Rules, 1962. It introduces sub-rule (5A) for pre-filling income tax returns, requiring certain entities to furnish financial transaction statements related to capital gains, dividend income, and interest income. Reporting entities include recognized stock exchanges, depositories, clearing corporations, share transfer agents, companies, banks, post offices, and non-banking financial companies. The amendment specifies the format, frequency, and manner of reporting as determined by the Principal Director General or Director General of Income Tax (Systems), with Board approval.