https://www.taxtmi.com/acts?id=53632 Rule 237 requires furnishing of a statement of financial transaction in Form No. 165 for specified reportable transactions recorded during a financial year, subject to prescribed thresholds and aggregation rules. It sets out the classes of reporting persons, the mode and time limit for electronic filing, and a separate pre-filing framework for capital gains on listed securities or mutual fund units, dividend distributed, and interest paid or credited. The rule also requires designation of compliance officers, registration, verification by digital signature, and defines key terms for administration of the reporting regime. en-us Sat, 21 Mar 2026 10:01:08 +0530 Wed, 08 Apr 2026 11:40:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=53632 Rule 237 requires furnishing of a statement of financial transaction in Form No. 165 for specified reportable transactions recorded during a financial year, subject to prescribed thresholds and aggregation rules. It sets out the classes of reporting persons, the mode and time limit for electronic filing, and a separate pre-filing framework for capital gains on listed securities or mutual fund units, dividend distributed, and interest paid or credited. The rule also requires designation of compliance officers, registration, verification by digital signature, and defines key terms for administration of the reporting regime. Act-Rules Income Tax Sat, 21 Mar 2026 10:01:08 +0530 https://www.taxtmi.com/acts?id=53632