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Reporting of information relating to interest income - Format Procedure and Guidelines for submission of Statement of Financial Transactions (SFT) for Interest income (Abolishing of limit of Rs 5,000/-) - Addendum to Notification 2 of 2021.
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....nce Central Board of Direct Taxes Directorate of Income Tax (Systems) Notification No. 1 of 2023 New Delhi, 05-01-2023 Addendum to Notification 2 of 2021: Format Procedure and Guidelines for submission of Statement of Financial Transactions (SFT) for Interest income (Abolishing of limit of Rs 5,000/-). Section 285BA of the Income Tax Act, 1961 and Rule 114E requires specified reporting perso....