According to #Section285BA of the #Income_tax_Act, 1961 substituted by the Finance Act, 2014 with effect from 1 April 2015, the specified entities or Filers are required to furnish a statement of #FinancialTransaction or reportable account in respect of some specified transactions or any reportable account registered/ recorded /maintained by them during the financial year to the #income_tax_authority or such other prescribed authority as suggested.
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