Statement of Financial Transactions requires reporting dividend payments in prescribed format and timely upload for pre filling tax returns. Section 285BA read with Rule 114E mandates furnishing an SFT for dividend income in prescribed form and manner. Companies paying dividends must report total dividend per recipient for the financial year using transaction code SFT-015. Files must be ASCII, pipe-delimited, validated, compressed, encrypted, digitally signed by the Designated Director and uploaded to the reporting portal by 31st May following the year. Correction and Deletion Statements reference original Statement IDs and RSNs to mark earlier reports inactive. Detailed data fields and exhaustive upload/file-level validation rules are specified, and reporting entities must implement information security and archival procedures.