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    <title>Income-tax (4th Amendment) Rules, 2021 - Amends Rule 114E. - Furnishing of statement of financial transaction</title>
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    <description>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.</description>
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      <description>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.</description>
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