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    <title>Procedure and Guidelines for submission of Statement of Financial Transactions (SFT-2518) for Mutual Fund Transactions under section 508(1) of the Income-tax Act, 2025 read with sub-rule 6 of rule 237 of the Income-tax Rules, 2026 by Registrar and Share Transfer Agent</title>
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    <description>Registrar and Share Transfer Agents must furnish half-yearly Statement of Financial Transactions data for Mutual Fund capital gains through the designated SFTP facility and submit a signed control statement. Reporting covers account summaries, security-level debit or sale summaries and off-market transactions. Sale consideration and acquisition cost must be estimated using available records, with FIFO used to identify corresponding credits and determine holding periods. Corrections and deletions must follow the prescribed statement process, and reporting entities must maintain information-security, archival and retrieval policies.</description>
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    <pubDate>Thu, 10 Sep 2026 00:00:00 +0530</pubDate>
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      <title>Procedure and Guidelines for submission of Statement of Financial Transactions (SFT-2518) for Mutual Fund Transactions under section 508(1) of the Income-tax Act, 2025 read with sub-rule 6 of rule 237 of the Income-tax Rules, 2026 by Registrar and Share Transfer Agent</title>
      <link>https://www.taxtmi.com/notifications?id=146889</link>
      <description>Registrar and Share Transfer Agents must furnish half-yearly Statement of Financial Transactions data for Mutual Fund capital gains through the designated SFTP facility and submit a signed control statement. Reporting covers account summaries, security-level debit or sale summaries and off-market transactions. Sale consideration and acquisition cost must be estimated using available records, with FIFO used to identify corresponding credits and determine holding periods. Corrections and deletions must follow the prescribed statement process, and reporting entities must maintain information-security, archival and retrieval policies.</description>
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