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    <title>What is the mode and due date for filing of statement of financial transaction or reportable account?</title>
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    <description>The statement of financial transactions must be furnished electronically under digital signature in the prescribed reporting form to the Director or Joint Director handling tax intelligence and criminal investigation; certain postal and registration officers may instead submit the form on computer readable media together with a paper verification in the prescribed verification form. The statement must be filed by the annual due date following the financial year in which the transaction was recorded, with an earlier specified deadline for particular listed transaction categories.</description>
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