{"id":19792,"date":"2019-04-18T07:40:24","date_gmt":"2019-04-18T07:40:24","guid":{"rendered":"https:\/\/www.legalraasta.com\/blog\/?p=19792"},"modified":"2019-04-18T07:40:24","modified_gmt":"2019-04-18T07:40:24","slug":"form-61a","status":"publish","type":"post","link":"https:\/\/www.legalraasta.com\/blog\/form-61a\/","title":{"rendered":"Form 61A \u2013 to Furnish the Statement of Specified Financial Transactions (STF)"},"content":{"rendered":"<p>The Government of India has been striving to eradicate black money. One of the steps\u00a0has been to obligate\u00a0the authorities, government and others, to report all high-value transactions. The Income Tax Act of 1961 came up with the requirement of Form 61A. The objective\u00a0was to collect\u00a0information on the High-Value Transactions occurring and to ascertain the legality, This <strong>Form 61A or Statement of Financial Transactions (STF)<\/strong> as it may be called, is basically a record of the statement of cash transactions exceeding\u00a0Rs. 2,00,000\/-. An earlier version of this Form was called &#8220;Annual Information\u00a0Return (AIR)&#8221;. <strong>Specified persons<\/strong>\u00a0are required to submit this statement, about <strong>specified financial transactions<\/strong> under Section 285BA.<\/p>\n<p>A previous version of this Form existed under the name &#8220;<strong>Annual<\/strong>\u00a0<strong>information return&#8221;<\/strong> or <strong>&#8220;<\/strong><strong>AIR&#8221;.<\/strong><\/p>\n<p>Let&#8217;s understand the requirements, rules &amp; regulations surrounding\u00a0Form 61A.<\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_73 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.legalraasta.com\/blog\/form-61a\/#Basic_Provisions_of_Section_285BA\" title=\"Basic Provisions of Section 285BA\">Basic Provisions of Section 285BA<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.legalraasta.com\/blog\/form-61a\/#Who_are_the_%E2%80%9CSpecified_Persons%E2%80%9D\" title=\"Who are the &#8220;Specified Persons&#8221;\">Who are the &#8220;Specified Persons&#8221;<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.legalraasta.com\/blog\/form-61a\/#What_are_the_%E2%80%9CSpecified_Transactions%E2%80%9D\" title=\"What are the &#8220;Specified Transactions&#8221;\">What are the &#8220;Specified Transactions&#8221;<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.legalraasta.com\/blog\/form-61a\/#Due_date_of_filing_Form_61A\" title=\"Due date of filing Form 61A\">Due date of filing Form 61A<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/www.legalraasta.com\/blog\/form-61a\/#Failure_to_comply_with_Section_285BA_and_related_Rules\" title=\"Failure to comply with Section 285BA and related Rules\">Failure to comply with Section 285BA and related Rules<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/www.legalraasta.com\/blog\/form-61a\/#Failure_to_furnish_Form_61A\" title=\"Failure to furnish Form 61A\">Failure to furnish Form 61A<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/www.legalraasta.com\/blog\/form-61a\/#Inaccurate_information_in_SFT\" title=\"Inaccurate information in SFT\">Inaccurate information in SFT<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/www.legalraasta.com\/blog\/form-61a\/#Nil_information\" title=\"Nil information\">Nil information<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/www.legalraasta.com\/blog\/form-61a\/#Special_provisions_in_case_of_a_Prescribed_Reporting_Financial_Institution\" title=\"Special provisions in case of a Prescribed Reporting Financial Institution\">Special provisions in case of a Prescribed Reporting Financial Institution<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: center;\"><span class=\"ez-toc-section\" id=\"Basic_Provisions_of_Section_285BA\"><\/span>Basic Provisions of Section 285BA<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><strong>Section 285BA<\/strong> of the Income-tax Act, 1961 required all those assessees that are liable to be audited u\/s 44b, to file STF. A <strong>Cash transaction<\/strong> in excess of Rs. 2,00,000\/-, on the sale of goods and\/or services, is to be registered or recorded under this.<\/p>\n<p>This Statement is required to be furnished by &#8220;<strong>specified persons&#8221;<\/strong>\u00a0in respect of &#8220;<strong>specified transactions&#8221;. <\/strong>Both of which have been\u00a0listed\u00a0under the new<strong>\u00a0Rule 114E<\/strong>.<\/p>\n<h3 style=\"text-align: center;\"><span class=\"ez-toc-section\" id=\"Who_are_the_%E2%80%9CSpecified_Persons%E2%80%9D\"><\/span>Who are the &#8220;Specified Persons&#8221;<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The person responsible for registering, or <a href=\"https:\/\/www.legalraasta.com\/accounting-bookkeeping\/\" target=\"_blank\" rel=\"noopener\">bookkeeping services<\/a> and\/or other documents under any <a href=\"https:\/\/www.legalraasta.com\/blog\/accounting-methods\/\" target=\"_blank\" rel=\"noopener\">Accounting Methods<\/a>, containing a record of any specified financial transaction, under any law for the time being in force, has to furnish Form 61A. In other words, all those persons who are obligated to furnish Form 61A are:<\/p>\n<ol>\n<li style=\"font-weight: 400;\">An Assessee,<\/li>\n<li style=\"font-weight: 400;\">Any Prescribed Person in the case of an office of Government,<\/li>\n<li style=\"font-weight: 400;\">Any Local Authority or other public body or association,<\/li>\n<li style=\"font-weight: 400;\">The Registrar or Sub-Registrar appointed u\/s 6 of the Registration Act, 1908,<\/li>\n<li>A Registering Authority set-up to register Motor Vehicles under Chapter IV of the Motor Vehicles Act, 1988,<\/li>\n<li>Post-Master General as referred to in Clause (<em>j<\/em>) of Section 2 of the Indian Post Office Act, 1898,<\/li>\n<li>A Recognized Stock Exchange referred to in Clause (<em>f<\/em>) of Section 2 of the Securities Contracts (Regulation) Act, 1956 (42 of 1956),<\/li>\n<li>An officer of the Reserve Bank of India constituted u\/s 3 of the Reserve Bank of India Act, 1934 (2 of 1934),<\/li>\n<li>Depository referred to in Clause (<em>e<\/em>) of Sub-Section (1) of Section 2 of the Depositories Act, 1996 (22 of 1996),<\/li>\n<li>The Collector referred to in Clause <em>(g) <\/em>of Section 3 of the Right to Fair Compensation and Transparency in Land Acquisition, Rehabilitation\u00a0and Resettlement Act, 2013,<\/li>\n<li>A Prescribed Reporting Financial Institution, that could be a:<\/li>\n<\/ol>\n<ul>\n<li><a href=\"https:\/\/www.legalraasta.com\/private-limited-company-registration\/\" target=\"_blank\" rel=\"noopener\">Company Registration<\/a>, under the Banking Act,<\/li>\n<li>Co-operative Bank,<\/li>\n<li><a href=\"https:\/\/www.legalraasta.com\/blog\/restrictions-nidhi-company\/\" target=\"_blank\" rel=\"noopener\">Nidhi Company<\/a> with section 406 of the Companies Act 2013,<\/li>\n<li><a href=\"https:\/\/www.legalraasta.com\/blog\/non-banking-financial-company\/\" target=\"_blank\" rel=\"noopener\">Non-banking Financial Company<\/a> or companies with\u00a0<a href=\"https:\/\/www.legalraasta.com\/nbfc-registration\/\" target=\"_blank\" rel=\"noopener\">NBFC Registration<\/a>,<\/li>\n<li>Any Institution issuing Credit Card,<\/li>\n<li>Company or Institution issuing bonds or debentures,<\/li>\n<li>Company issuing shares,<\/li>\n<li>Trustee of a\u00a0<a href=\"https:\/\/www.legalraasta.com\/itr\/mutual-funds\/\" target=\"_blank\" rel=\"noopener\">Mutual Funds<\/a>,<\/li>\n<li>Authorized Dealer, Money Changer, Off-shore Banking Unit or any other person defined in FEMA, 1999.<\/li>\n<\/ul>\n<h3 style=\"font-weight: 400; text-align: center;\"><span class=\"ez-toc-section\" id=\"What_are_the_%E2%80%9CSpecified_Transactions%E2%80%9D\"><\/span>What are the &#8220;Specified Transactions&#8221;<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Under Sub-Section (!), <strong>&#8220;Specified Financial Transaction&#8221;<\/strong> means all transactions of:<\/p>\n<ol>\n<li>Purchase, Sale or Exchange of goods\/services\/property\/right\/interest in a property,<\/li>\n<li>Works contract,<\/li>\n<li>An investment made or an expendi\u00adture incurred,<\/li>\n<li>Taking or Accepting a loan or depos\u00adit.<\/li>\n<\/ol>\n<p>Respective class of persons, nature and value of transactions required to be reported as per Rule 114E are as follows:<\/p>\n<p>The same is produced below in a synopsis manner to help the reader to get a broad idea of the provisions and rules.<\/p>\n<div class=\"table-1\">\n<table width=\"100%\">\n<thead>\n<tr>\n<th style=\"text-align: center; background: #dad64dd6; border: 1px solid #000000;\" align=\"left\"><em><strong><b>Nature of transactions<\/b><\/strong><\/em><\/th>\n<th style=\"text-align: center; background: #dad64dd6; border: 1px solid #000000;\" align=\"left\"><strong><em>Value of Transactions<\/em><\/strong><\/th>\n<th style=\"text-align: center; background: #dad64dd6; border: 1px solid #000000;\" align=\"left\"><em><strong><b>Reporting Entity<\/b><\/strong><\/em><\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<th style=\"border: 1px solid #000000;\" align=\"left\">Cash payment for buying B<strong><b>ank Drafts, Pay Orders, Banker\u2019s Cheque, or any such P<\/b><\/strong><strong><b>re-Paid Instruments from RBI\u00a0<\/b><\/strong><\/th>\n<th style=\"border: 1px solid #000000;\" align=\"left\">Equal to or more than Rs. 10 Lakhs in a financial year<\/th>\n<th style=\"border: 1px solid #000000;\" align=\"left\">Banking Companies, Co-operative Banks covered under the Banking Regulation Act 1949<\/th>\n<\/tr>\n<tr>\n<th style=\"border: 1px solid #000000;\" align=\"left\">Cash Deposits or Withdrawals in\u00a0<strong><b>the current account\u00a0<\/b><\/strong><\/th>\n<th style=\"border: 1px solid #000000;\" align=\"left\">Equal to or more than Rs. 50 Lakhs in a financial year<\/th>\n<th style=\"border: 1px solid #000000;\" align=\"left\">Banking Companies, Co-operative Banks covered under the Banking Regulation Act 1949<\/th>\n<\/tr>\n<tr>\n<th style=\"border: 1px solid #000000;\" align=\"left\">Cash Deposits or Withdrawals\u00a0<strong><b>other than the current account<\/b><\/strong><\/th>\n<th style=\"border: 1px solid #000000;\" align=\"left\">Equal to or more than Rs. 10 Lakhs in a financial year<\/th>\n<th style=\"border: 1px solid #000000;\" align=\"left\">Banking Companies, Co-operative Banks covered under the Banking Regulation Act 1949 and the Post Master General<\/th>\n<\/tr>\n<tr>\n<th style=\"border: 1px solid #000000;\" align=\"left\"><strong><b>Fresh Time Deposits\u00a0<\/b><\/strong>(not Renewals)<\/th>\n<th style=\"border: 1px solid #000000;\" align=\"left\">Equal to or more than Rs. 10 Lakhs in a financial year<\/th>\n<th style=\"border: 1px solid #000000;\" align=\"left\">Banks, Co-operative Banks, Post Offices, <a href=\"https:\/\/www.legalraasta.com\/register-nidhi-company\/\" target=\"_blank\" rel=\"noopener\">Nidhi Company incorporation<\/a>, <a href=\"https:\/\/www.legalraasta.com\/blog\/nbfc-compliances-returns\/\" target=\"_blank\" rel=\"noopener\">NBFC<\/a><\/th>\n<\/tr>\n<tr>\n<th style=\"border: 1px solid #000000;\" align=\"left\"><strong><b>Credit card payments<\/b><\/strong><\/th>\n<th style=\"border: 1px solid #000000;\" align=\"left\">1) Equal to or more than Rs. 1 Lakh in cash<\/p>\n<p>2) 10 Lakhs or more by any other payment mode<\/th>\n<th style=\"border: 1px solid #000000;\" align=\"left\">Banks, Co-operative Banks, Any other institutions issuing such credit cards<\/th>\n<\/tr>\n<tr>\n<th style=\"border: 1px solid #000000;\" align=\"left\"><strong><b>Bonds\/ Debentures purchased<\/b><\/strong><\/th>\n<th style=\"border: 1px solid #000000;\" align=\"left\">Equal to or more than Rs. 10 Lakhs in a financial year<\/th>\n<th style=\"border: 1px solid #000000;\" align=\"left\">Any company\/institution issuing such bonds or debentures<\/th>\n<\/tr>\n<tr>\n<th style=\"border: 1px solid #000000;\" align=\"left\"><strong><b>Equity or Share Purchase (including Share Application money)<\/b><\/strong><\/th>\n<th style=\"border: 1px solid #000000;\" align=\"left\">Equal to or more than Rs. 10 Lakhs in a financial year<\/th>\n<th style=\"border: 1px solid #000000;\" align=\"left\">Any company\/institution issuing such shares<\/th>\n<\/tr>\n<tr>\n<th style=\"border: 1px solid #000000;\" align=\"left\"><strong><b>A Buy Back of shares (other than from open market)\u00a0<\/b><\/strong><\/th>\n<th style=\"border: 1px solid #000000;\" align=\"left\">Equal to or more than Rs. 10 Lakhs in a financial year<\/th>\n<th style=\"border: 1px solid #000000;\" align=\"left\">Any listed company buying back its shares\/securities u\/s 68 of the <a href=\"https:\/\/www.legalraasta.com\/companies-act-2013\/\" target=\"_blank\" rel=\"noopener\">Companies Act 2013<\/a><\/th>\n<\/tr>\n<tr>\n<th style=\"border: 1px solid #000000;\" align=\"left\"><strong><b>Units purchase\u00a0<\/b><\/strong>(other than for transfer from one scheme to another)<\/th>\n<th style=\"border: 1px solid #000000;\" align=\"left\">Equal to or more than Rs. 10 Lakhs in a financial year<\/th>\n<th style=\"border: 1px solid #000000;\" align=\"left\">A trustee or Authorized personnel of Mutual Funds<\/th>\n<\/tr>\n<tr>\n<th style=\"border: 1px solid #000000;\" align=\"left\"><strong><b>Sale of Foreign currency\u00a0<\/b><\/strong>using any payment mode to a person<\/th>\n<th style=\"border: 1px solid #000000;\" align=\"left\">Equal to or more than Rs. 10 Lakhs in a financial year<\/th>\n<th style=\"border: 1px solid #000000;\" align=\"left\">Authorized Persons under the FEMA 1999<\/th>\n<\/tr>\n<tr>\n<th style=\"border: 1px solid #000000;\" align=\"left\"><strong><b>Purchase or Sale of immovable property\u00a0<\/b><\/strong>by any person<\/th>\n<th style=\"border: 1px solid #000000;\" align=\"left\">for an amount of Rs. 30 Lakhs or more, as valued by the Stamp Valuation Authority<\/th>\n<th style=\"border: 1px solid #000000;\" align=\"left\">Inspector General\/Registrar\/Sub-registrar<\/th>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<div><\/div>\n<div><\/div>\n<div>\n<h3 style=\"text-align: center;\"><span class=\"ez-toc-section\" id=\"Due_date_of_filing_Form_61A\"><\/span>Due date of filing Form 61A<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div id=\"attachment_19828\" style=\"width: 328px\" class=\"wp-caption aligncenter\"><a href=\"https:\/\/www.legalraasta.com\/blog\/wp-content\/uploads\/2019\/04\/images-1-1.jpg\"><img fetchpriority=\"high\" decoding=\"async\" aria-describedby=\"caption-attachment-19828\" class=\"size-full wp-image-19828\" src=\"https:\/\/www.legalraasta.com\/blog\/wp-content\/uploads\/2019\/04\/images-1-1.jpg\" alt=\"form 61a\" width=\"318\" height=\"159\" srcset=\"https:\/\/www.legalraasta.com\/blog\/wp-content\/uploads\/2019\/04\/images-1-1-200x100.jpg 200w, https:\/\/www.legalraasta.com\/blog\/wp-content\/uploads\/2019\/04\/images-1-1-300x150.jpg 300w, https:\/\/www.legalraasta.com\/blog\/wp-content\/uploads\/2019\/04\/images-1-1.jpg 318w\" sizes=\"(max-width: 318px) 100vw, 318px\" \/><\/a><p id=\"caption-attachment-19828\" class=\"wp-caption-text\">form 61a: Due Date for filing: LegalRaasta<\/p><\/div>\n<\/div>\n<div>\n<p>Form No. 61A has to be furnished by 31st May, immediately following the financial year in which the transaction is registered or recorded. In case the financial transaction has occurred in FY 2018-19, the due date of filing Form 61A is <strong>31 May 2019<\/strong>.<\/p>\n<\/div>\n<div>\n<p>This statement is filed online, with digital signatures.<\/p>\n<p>You can Download your Form here:<\/p>\n<p>[fusion_button link=&#8221;https:\/\/www.legalraasta.com\/blog\/wp-content\/uploads\/2019\/04\/Form-61A.pdf&#8221; color=&#8221;default&#8221; size=&#8221;small&#8221; type=&#8221;&#8221; shape=&#8221;&#8221; target=&#8221;_self&#8221; title=&#8221;&#8221; alignment=&#8221;center&#8221; gradient_colors=&#8221;|&#8221; gradient_hover_colors=&#8221;|&#8221; accent_color=&#8221;&#8221; accent_hover_color=&#8221;&#8221; bevel_color=&#8221;&#8221; border_width=&#8221;0px&#8221; shadow=&#8221;no&#8221; icon=&#8221;&#8221; icon_divider=&#8221;yes&#8221; icon_position=&#8221;&#8221; modal=&#8221;&#8221; animation_type=&#8221;0&#8243; animation_direction=&#8221;down&#8221; animation_speed=&#8221;0.1&#8243; class=&#8221;&#8221; id=&#8221;&#8221;]Download Form 61A[\/fusion_button]<\/p>\n<p>&nbsp;<\/p>\n<\/div>\n<div>\n<h2 id=\"Consequences\" style=\"text-align: center;\"><span class=\"ez-toc-section\" id=\"Failure_to_comply_with_Section_285BA_and_related_Rules\"><\/span>Failure to comply with Section 285BA and related Rules<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<\/div>\n<div>\n<h3 style=\"text-align: center;\"><span class=\"ez-toc-section\" id=\"Failure_to_furnish_Form_61A\"><\/span>Failure to furnish Form 61A<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<\/div>\n<div>\n<p>In case an assessee has not filed within the\u00a0prescribed time, the tax authorities are empowered to issue a notice to him, u\/s 285BA(5). It demands the assessee to submit the Form 61A within 30 days from the issuance of such notice.\u00a0If he still doesn&#8217;t submit the Form, a penalty of Rs 500 per day, will be levied. The penalty will be calculated from the expiry of the period stipulated in the notice.<\/p>\n<\/div>\n<div>\n<h3 style=\"text-align: center;\"><span class=\"ez-toc-section\" id=\"Inaccurate_information_in_SFT\"><\/span>Inaccurate information in SFT<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<\/div>\n<div>\n<p>In the event, the tax authorities find that the statement furnished by a person is defective, they will notify and demand the necessary alterations. These rectifications are to be made within 30 days of the date of issue of notice. If the person fails to furnish the corrected Form, within time, the statement would be declared void. In that case, the authorities may take action and impose a penalty.<\/p>\n<\/div>\n<div>\n<p>If the person himself comes to know about some inaccurate information provided in the statement. He shall inform and furnish the correct information within 10 days.<\/p>\n<\/div>\n<div>\n<h3 style=\"text-align: center;\"><span class=\"ez-toc-section\" id=\"Nil_information\"><\/span>Nil information<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<\/div>\n<div>\n<p>When no such transaction has occurred as listed above Specified Financial Transaction, Form No. 61A is <strong>not required<\/strong> to be submitted.<\/p>\n<\/div>\n<div>\n<p>Form No. 61A in respect of specified Transaction is required to be submitted only if <a href=\"https:\/\/www.legalraasta.com\/accounting-bookkeeping\/\" target=\"_blank\" rel=\"noopener\">bookkeeping and accounting<\/a>\u00a0mention the record.<\/p>\n<\/div>\n<div>\n<p>Filing of this form is not mandatory under other circumstances. However, the Section doesn&#8217;t clearly state so. Even the\u00a0circulars issued by the CBDT (Central Board of Direct Taxation) haven&#8217;t resolved the issue. Therefore, the experts of the field advise considering filing the Form, to keep on the safer side.<\/p>\n<\/div>\n<div>\n<h3 style=\"text-align: center;\"><span class=\"ez-toc-section\" id=\"Special_provisions_in_case_of_a_Prescribed_Reporting_Financial_Institution\"><\/span>Special provisions in case of a Prescribed Reporting Financial Institution<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<\/div>\n<div>\n<p>A penalty of Rs 50,000 will be levied if the Prescribed Reporting Financial Institution provides inaccurate information in Form 61A:<\/p>\n<\/div>\n<div>\n<ul>\n<li>when the inaccuracy is due to a failure to comply with the prescribed due diligence requirement or is deliberate on the part of that person; or<\/li>\n<li>the person is aware of the inaccuracy at the time of filing the statement, but does not inform the income-tax authority; or<\/li>\n<li>he discovers the inaccuracy after filing and fails to inform and furnish correct information within 10 days as mentioned above.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<\/div>\n<p>If you have any trouble filing various Forms under the Acts governing your company, get in touch with us at <a href=\"https:\/\/www.legalraasta.com\/\" target=\"_blank\" rel=\"noopener\">LegalRaasta<\/a>. A portal where you will find professionals with vast experience of over 15 years concerning <a href=\"https:\/\/www.legalraasta.com\/gst-registration\/\" target=\"_blank\" rel=\"noopener\">GST Registration<\/a>,\u00a0<a href=\"https:\/\/www.legalraasta.com\/income-tax-return\/\" target=\"_blank\" rel=\"noopener\">ITR Filing<\/a>, <a href=\"https:\/\/www.legalraasta.com\/trademark-registration\/\" target=\"_blank\" rel=\"noopener\">Trademark Registration<\/a>\u00a0and <a href=\"https:\/\/www.legalraasta.com\/fssai-license\/\" target=\"_blank\" rel=\"noopener\">FSSAI<\/a>.<\/p>\n<p>Do call at <span style=\"color: #0000ff;\">+91 8750008585<\/span>\u00a0or mail your inquiries on\u00a0<a href=\"mailto:contact@legalraasta.com\" target=\"_blank\" rel=\"noopener\">contact@legalraasta.com<\/a>.<\/p>\n<p>You can also download our\u00a0<a href=\"https:\/\/play.google.com\/store\/apps\/details?id=com.legalraasta.www.legalraasta_gst\" target=\"_blank\" rel=\"noopener\">Android App<\/a>\u00a0to access while on the move.<\/p>\n<blockquote><p>Read Also:<\/p>\n<p class=\"entry-title fusion-post-title\" data-fontsize=\"30\" data-lineheight=\"37\"><a href=\"https:\/\/www.legalraasta.com\/blog\/msme-registration\/\" target=\"_blank\" rel=\"noopener\">What is MSME\/SSI | Online procedure of MSME\/SSI registration |<\/a><\/p>\n<div class=\"fusion-flexslider flexslider post-slideshow fusion-post-slideshow\">\n<p class=\"entry-title fusion-post-title\" data-fontsize=\"30\" data-lineheight=\"37\"><a href=\"https:\/\/www.legalraasta.com\/blog\/faqs-nbfc-registration\/\" target=\"_blank\" rel=\"noopener\">FAQs on NBFC<\/a><\/p>\n<p class=\"entry-title fusion-post-title\" data-fontsize=\"30\" data-lineheight=\"37\"><a href=\"https:\/\/www.legalraasta.com\/blog\/llp-registration\/\" target=\"_blank\" rel=\"noopener\"><span class=\"entry-title-primary\">Going for LLP Registration? Check on these all-important points<\/span><\/a><\/p>\n<\/div>\n<\/blockquote>\n","protected":false},"excerpt":{"rendered":"<p>The Government of India has been striving to eradicate black money. One of the steps\u00a0has been to obligate\u00a0the authorities, government and others, to report all high-value transactions. The Income Tax Act of 1961 came up with the requirement of Form 61A. The objective\u00a0was to collect\u00a0information on the High-Value Transactions occurring and to ascertain the legality, This [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":19830,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[2,760],"tags":[2986,2985,2964,2965,2947,2950,2956,2955,2952,2984,2988,2983,2951,2948,2981,2979,2980,2960,2961,2990,2989,2987,2973,2982,2958,2963,2959,2957,2962,2967,2966,2949,2969,2968,2974,2972,2971,2975,2977,2970,2978,2976,2953,2954],"class_list":["post-19792","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-types-of-accounting-methods","category-income-tax","tag-air","tag-annual-information-return","tag-due-date-for-form-61a","tag-due-date-of-filing-form-61a","tag-form-61a","tag-form-61a-filing","tag-form-61a-for-income-tax","tag-form-61a-for-it","tag-form-61a-need","tag-form-61a-under-income-tax-act","tag-form-61a-under-rule-114e","tag-form-61a-under-section-285ba","tag-how-to-file-form-61a","tag-info-on-form-61a","tag-limit-of-financial-transactions-under-form-61a","tag-limits-of-sft","tag-limits-of-specified-financial-transactions","tag-meaning-of-sft","tag-meaning-of-stf","tag-penalty-for-not-filing-form-61a","tag-penalty-u-s-285ba","tag-rule-114e","tag-rules-for-form-61a","tag-section-285ba","tag-sft","tag-specified-financial-transactions","tag-statement-of-financial-transactions","tag-stf","tag-stf-full-form","tag-what-are-specified-financial-transactions","tag-what-are-statement-of-financial-transactions","tag-what-is-form-61a","tag-what-is-sft","tag-what-is-stf","tag-what-transactions-come-under-form-61a","tag-what-transactions-to-file-in-form-61a","tag-when-to-file-form-61a","tag-who-is-responsible-for-responsible-for-furnishing-form-61a","tag-who-is-responsible-to-file-form-61a","tag-who-is-to-file-form-61a","tag-who-is-to-furnish-form-61a","tag-who-should-file-responsible-for-furnishing-form-61a","tag-why-form-61a","tag-why-is-form-61a-required"],"acf":[],"yoast_head":"<!-- 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