https://www.taxtmi.com/acts?id=10400 Rule 114E requires furnishing of the statement of financial transaction in Form No. 61A for a financial year under section 285BA, with verification in the prescribed manner. It covers specified reporting persons and sets monetary thresholds for reporting cash payments, deposits, withdrawals, time deposits, credit card payments, receipts for securities and units, foreign currency transactions, immovable property transactions, and cash receipts for sale of goods or services. It also provides for aggregation of transactions, electronic filing under digital signature, due dates, designated compliance officers, and responsibility for signing and verification. en-us Sat, 24 Jan 2009 00:51:46 +0530 Sat, 23 May 2026 11:53:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=10400 Rule 114E requires furnishing of the statement of financial transaction in Form No. 61A for a financial year under section 285BA, with verification in the prescribed manner. It covers specified reporting persons and sets monetary thresholds for reporting cash payments, deposits, withdrawals, time deposits, credit card payments, receipts for securities and units, foreign currency transactions, immovable property transactions, and cash receipts for sale of goods or services. It also provides for aggregation of transactions, electronic filing under digital signature, due dates, designated compliance officers, and responsibility for signing and verification. Act-Rules Income Tax Sat, 24 Jan 2009 00:51:46 +0530 https://www.taxtmi.com/acts?id=10400