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Format, Procedure and Guidelines for submission of Statement of Financial Transactions (SFT) for Mutual Fund Transactions by Registrar and Share Transfer Agent
May, 05th 2021

 

Government of India
Ministry of Finance
Central Board of Direct Taxes
Directorate of Income Tax (Systems)

Notification No. 4 of 2021

New Delhi, 30th April, 2021

Format, Procedure and Guidelines for submission of Statement of Financial Transactions
(SFT) for Mutual Fund Transactions by Registrar and Share Transfer Agent

Section 285BA of the Income Tax Act, 1961 and Rule 114E requires specified reporting persons
to furnish statement of financial transaction (SFT).

2. For the purposes of pre-filling the return of income, CBDT has issued Notification No.
16/2021 dated 12.03.2021 to include reporting of information relating to Capital gains on
transfer of units of Mutual Funds. The new sub rule 5A of rule 114E specifies that the
information shall be furnished in such form, at such frequency, and in such manner, as may
be specified by the Director General of Income Tax (Systems), with the approval of the Board.

3. The guidelines for preparation and submission of Statement of Financial Transactions
(SFT) information are enclosed in Annexure A and Annexure B respectively. The format of
control statement to be submitted by the Designated Director is given in Annexure C. The
data structure and validation rules are enclosed in Annexure D and Annexure E respectively.
Notification No. 3 of 2018 dated 05.04.2018 may be referred for the procedure for
registration.

4. All Registrar and Share Transfer Agents are required to prepare the data file in
prescribed format from their internal system. Reporting entities are required to submit the
data files using SFTP Server using the login credentials (To be communicated separately).

5. A separate control statement (refer annexure C) is required to be signed, verified and
furnished by the Designated Director.

6. The statement of financial transactions relating to Financial Year 2020-21 shall be
furnished on or before the 31st May 2021. Thereafter, the statement of financial transactions
relating to the quarter ending 30th June, 31st September, 31st December and 31st March shall
be furnished on or before 25th of July, October, January and April respectively.

7. The reporting entities are also required to provide information of mutual fund
transactions, reported to Income Tax Department, to the account holder which will enable
taxpayers to reconcile the information displayed in the Annual Information Statement (AIS)
(Form 26AS).

1
Format, Procedure and Guidelines for submission of Statement of Financial Transactions (SFT) for Mutual Fund
Transactions by Registrar and Share Transfer Agent

8. In case, the reporting person/entity comes to know or discovers any Inaccuracy in the
information provided in the statement or the defects have been communicated to the
reporting person/entity, it is required to remove the defects by submitting a
correction/deletion statement.
9. The reporting person/entity is required to document and implement appropriate
information security policies and procedures with clearly defined roles and responsibilities to
ensure security of submitted information and related information/documents. The reporting
person/entity is also required to document and implement appropriate archival and retrieval
policies and procedures with clearly defined roles and responsibilities to ensure that
submitted information and related information/documents are available promptly to the
competent authorities.
10. This issues with the approval of CBDT. This Notification shall come into effect from
the date of issue.

Copy to:
1. PPS to the Chairman and Members, CBDT, North Block, New Delhi.
2. All Pr. Chief Commissioners/ Pr. Director Generals of Income Tax and all Chief

Commissioners/ Director Generals of Income Tax — with a request to circulate amongst
all officers in their regions/ charges.
3. JS (TPL)-I &2/ Media coordination and Official spokesperson of CBDT
4. DIT (IT)/ DIT (Audit)/ DIT (Vig.)/ ADG (System) 1, 2, 3, 4, / CIT (CPC) Bangalore, CIT (CPC-
TDS) Ghaziabad.
5. ADG (PR, PP&OL) with a request for advertisement campaign for the Notification.
6. TPL and ITA Divisions of CBDT.
7. The Institute of Chartered Accountants of India, IP Estate, New Delhi.
8. Web Manager, "incometaxindia.gov.in" for hosting on the website.
9. Database cell for uploading on www.irsofficersoniine.zov.in and in DGIT (S) Comer.
10. ITBA publisher for uploading on ITBA portal.

ADG(Systems)-2, CBDT

2
Format, Procedure and Guidelines for submission of Statement of Financial Transactions (SFT) for Mutual Fund
Transactions by Registrar and Share Transfer Agent

Annexure A

Guidelines for Preparation of Statement of Financial Transactions (SFT)

The guidelines for preparation of Statement of Financial Transactions (SFT) for Mutual
Fund transactions are as under:

1. The Mutual Fund transaction summary file will be used for pre-filling the
gain/income/loss from Mutual Fund transactions.

2. The Mutual Fund Transaction Summary is required to be prepared for user-
initiated debit transactions during the reporting period. For debits through
transfers, information need not be provided if transferor and transferee are same
person.

3. In case of a minor, details of legal or natural guardian (PAN, Name etc.) may be
provided.

4. Data with respect to exchange traded funds and exchange-based transactions, ,
may not be provided.

5. The Estimated Sale Consideration for the debit transaction should be determined
on the best possible available price of the asset with the RTA. In case the sale
consideration related to a sale/transfer is not available, Redemption Offer Price
(Exit Load adjusted NAV) on the date of sale/transfer may be taken. The taxpayer
will be able to modify the sales consideration before filing the return.

6. The securities should be classified into specified security class for determining the
type of asset (short term/long term) and applicable rate.

7. The period of holding (difference between date of sale and date of acquisition of
any security) should be used to classify the asset as short term or long-term asset.
First in First out (FIFO) method should be used for identification of corresponding
purchases and computation of period of holding. Any capital asset held by the
taxpayer for a period of more than minimum period of holding will be treated as
long-term capital asset and remaining assets will be classified as short-term asset.
The specified minimum period of holding for different asset class is as under:

Security Security Class Description Minimum Period of
Class Code Holding
EMF Unit of Equity Oriented Mutual Fund 12 months
UTI Unit of UTI 12 months
OTU Other Units 36 months

8. For every debit transaction, the corresponding credit should be identified using
First in First Out (FIFO) method. The estimated cost of acquisition for the credit
should be determined on the best possible available price with the RTA. In case
the cost of acquisition related to a credit/transfer is not available, NAV for the end
of the day of the credit may be taken. The taxpayer will be able to modify the cost
of acquisition before filing the return.

3
Format, Procedure and Guidelines for submission of Statement of Financial Transactions (SFT) for Mutual Fund
Transactions by Registrar and Share Transfer Agent

9. In relation to a long-term capital asset, being a unit of an equity-oriented fund
acquired before the 1st day of February, 2018, adjusted cost of acquisition shall
be higher of (i) the cost of acquisition of such asset; and (ii) lower of (A) the fair
market value of such asset as on 31st January, 2018; and (B) the full value of
consideration received or accruing as a result of the transfer of the capital asset.

10. The Cost Inflation Index should be used to determine estimated indexed cost of
acquisition wherever applicable.

11. The details of clients and summary values for the transactions for the reporting
period should be reported in MF Account Summary (MF_ACC_SUMM.TXT)

12. The details of transactions effected through transmission and recorded by the RTA
during the year along with off-market transactions recorded in the RTA system
should be reported in Mutual Funds Off-Market Transactions (MF_OFF_TRN.TXT)

4
Format, Procedure and Guidelines for submission of Statement of Financial Transactions (SFT) for Mutual Fund
Transactions by Registrar and Share Transfer Agent

Annexure B
Guidelines for Submission of Statement of Financial Transactions (SFT)

1. Reporting entities are required to prepare the data file in prescribed format from
their internal system. Reporting entities are required to submit the data files using
SFTP Server using the login credentials (to be communicated separately). A
separate control statement (refer Annexure C) is required to be signed, verified
and furnished by the Designated Director.

2. Any file which does not meet the validation requirements will be rejected.
3. In case Reporting Entity needs to modify uploaded data, Correction Statement is

required to be filed. In the Correction Statement, only those records should be
uploaded in which correction is required. In case Reporting Entity needs to delete
uploaded data, Deletion request is required to be filed.

5
Format, Procedure and Guidelines for submission of Statement of Financial Transactions (SFT) for Mutual Fund
Transactions by Registrar and Share Transfer Agent

Annexure C
Control Statement for Mutual Fund Transactions (RTA)

Number of Records Values
A.1 Reporting Entity Name
A.2 ITDREIN
A.3 Registration Number
A.4 Statement Type
A.5 Statement Number
A.6 Original Statement Id
A.7 Reason for Correction
A.8 Statement Date
A.9 Reporting Period Start Date
A.10 Reporting Period End Date
Number of Records
B.1 Mutual Fund Batch File (MF_BATCH.TXT)
B.2 Mutual Fund Account Summary (MF_ACC_SUMM.TXT)
B.3 Mutual Fund Transaction Summary (MF_TRN_SUMM.TXT)
B.4 Mutual Fund Off-Market Transaction (MF_OFF_TRN.TXT)
Sum of Key Values in Rs. (Refer Mutual Fund Account Summary)
C.1 Opening Value
C.2 Purchase Value
C.3 Sale Value
C.4 Closing Value
I, declare that to the best of my knowledge and belief, the information given in the data files
is correct and complete and is in accordance with the provisions of the Income-tax Act, 1961.

Name
Designation

6
Format, Procedure and Guidelines for submission of Statement of Financial Transactions (SFT) for Mutual Fund
Transactions by Registrar and Share Transfer Agent

Annexure D

Data Structure

The information is required to be uploaded in data file. The data file should be in ASCII
format with one report per line. All fields in each file should be delimited with the
delimiter “|”. The first record in the file should contain header text.

D.1. Mutual Fund Batch File (MF_BATCH.TXT)

This file contains details of reporting entity, principal officer and files uploaded by the
reporting entity

# Field Mandatory Format Remarks

1. Reporting Entity Y VARCHAR (150) Reporting Entity Name

Name

2. ITDREIN Y VARCHAR (20) Registration number

allotted by ITD

3. Registration N VARCHAR (150) SEBI Registration number

Number

4. Statement Type Y VARCHAR (2) NB - New Statement

containing new

information

DB - Deletion Statement

CB - Correction

Statement containing

corrections for previously

submitted information

5. Statement Number Y VARCHAR (20) Internal reference

number for reporting

entity

6. Original Statement Y DECIMAL (18,0) Statement ID of the

Id original Statement which

is being replaced deleted

or referred in the current

Statement. In case the

Statement is new and

unrelated to any previous

Statement, mention ‘0’

here.

7. Reason for Y VARCHAR (1) Reason for revision to be

Correction stated when the original

Statement is corrected.

(Refer Permissible

values)

7
Format, Procedure and Guidelines for submission of Statement of Financial Transactions (SFT) for Mutual Fund
Transactions by Registrar and Share Transfer Agent

# Field Mandatory Format Remarks

8. Statement Date Y DATE Statement Date DD-MM-

YYYY

9. Reporting Period Y DATE First day of the reporting

Start Date period DD-MM-YYYY

10. Reporting Period Y DATE Last day of the reporting

End Date period DD-MM-YYYY

11. Principal Officer Y VARCHAR (150)

Name

12. Principal Officer Y VARCHAR (150)

Designation

13. Principal Officer Y VARCHAR (500)

Address

14. Principal Officer Y VARCHAR (15)

Mobile

15. Principal Officer Y VARCHAR (50)

Email

D.2. Mutual Fund Account Summary (MF_ACC_SUMM.TXT)

This file contains details of a person and summary values of the financial transactions for

the reporting period.

# Field Mandatory Format Remarks

1. Sequence Y DECIMAL (18,0) Running sequence number for

Number each line in the file. This

number will be used during

validation checks.

2. Financial Year Y VARCHAR (4) FY in which transaction was

recorded-YYYY

3. Reporting Period Y DATE Last day of the reporting

period DD-MM-YYYY

4. AMC Name Y VARCHAR (100) AMC’s Name

5. AMC Code Y VARCHAR (5)

6. Client ID Y VARCHAR (20) Unique Client ID maintained

by the reporting entity

7. Client PAN Y VARCHAR (10) PAN of the Client. Mention

PANNOTAVBL if no PAN is

available.

8. Client Name Y VARCHAR (250) First Holder’s name

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Format, Procedure and Guidelines for submission of Statement of Financial Transactions (SFT) for Mutual Fund
Transactions by Registrar and Share Transfer Agent

# Field Mandatory Format Remarks

9. Client Type Y VARCHAR (1) R - Resident

N- Non-resident

F - FII

Z – Not Classified

10. Client Status Y VARCHAR (1) M – Minor

O - Other

X - Not Classified

11. Guardian Name N VARCHAR(250) Mandatory if Client Status is

‘Minor’

12. Guardian PAN N VARCHAR(10) Mandatory if Client Status is

‘Minor’. Mention

PANNOTAVBL if no PAN is

available.

13. Client Aadhaar N VARCHAR (12) First Holder’s Aadhaar

14. Client DOB N DATE First Holder’s DOB/DOI in DD-

MM-YYYY

15. Client Address Y VARCHAR (400) First Holder’s Address

16. Client City N VARCHAR (40) First Holder’s Address-city

17. Client State code N VARCHAR (2) First Holder’s Address- State

(Refer Permissible values)

18. Client Pincode N DECIMAL (6,0) First Holder’s Address-

Pincode

19. Client Mobile N VARCHAR (15) First Holder’s Mobile Number

Number

20. Client E-mail ID N VARCHAR (100) First Holder’s E-mail ID

21. Joint holding Y VARCHAR (1) Whether joint holding exists
VARCHAR (10) (Y/N)
22. Second Holder N Mandatory if Joint holding
PAN exists. Mention PANNOTAVBL
if no PAN is available.

23. Second Holder N VARCHAR (250) Mandatory if Joint holding
Name exists

24. Second Holder N DATE Second Holder’s DOB/DOI in
DOB DD-MM-YYYY

25. Third Holder PAN N VARCHAR (10) Mandatory if Joint holding
exists. Mention PANNOTAVBL
if no PAN is available.

26. Third Holder N VARCHAR (250) Mandatory if Joint holding
exists
Name

27. Third Holder N DATE Third Holder’s DOB/DOI in DD-
MM-YYYY
DOB

9
Format, Procedure and Guidelines for submission of Statement of Financial Transactions (SFT) for Mutual Fund
Transactions by Registrar and Share Transfer Agent

# Field Mandatory Format Remarks
28. Opening Value Value of Holding as on first day
Y DECIMAL (18,2) of reporting period
Sum of purchase cost (net of
29. Purchase Value Y DECIMAL (18,2) transaction charges and stamp
duty) during reporting period
30. Transaction Y DECIMAL (18,2) Sum of transaction charges
DECIMAL (18,2) during reporting period
Charges DECIMAL (18,2) Sum of stamp duty during
reporting period
31. Stamp Duty Y Sum of Value of Units Sold
(including TDS and excluding
32. Sale Value Y STT and Exit Load) during
reporting period
33. STT Y DECIMAL (18,2) Sum of STT during reporting
DECIMAL (18,2) period
34. Dividend Paid Y Sum of dividend received
(inclusive of TDS) during
35. Closing Value Y DECIMAL (18,2) reporting period
Total Value of Holding as on
the last day of reporting
period

Note: Refer Guidelines for preparation of SFT for more details

D.3. Mutual Fund Transaction Summary (MF_TRN_SUMM.TXT)

This file shall contain details of security level transaction summary in respect of
sales/debits during the reporting period.

# Field Mandatory Format Remarks

1. Sequence Y DECIMAL (18,0) Running sequence number

Number for each line in the file. This

number will be used during

validation checks.

2. Financial Year Y VARCHAR (4) FY in which sale transaction

was recorded-YYYY

3. Reporting Y DATE Last day of the reporting

Period period DD/MM/YYYY

4. AMC Code Y VARCHAR (5)

5. Client ID Y VARCHAR (20) Client ID maintained by the

reporting entity

6. Client PAN Y VARCHAR (10) PAN of the Client. Mention

PANNOTAVBL if no PAN is

available.

10
Format, Procedure and Guidelines for submission of Statement of Financial Transactions (SFT) for Mutual Fund
Transactions by Registrar and Share Transfer Agent

# Field Mandatory Format Remarks
First Holder’s name
7. Client Name Y VARCHAR (250) See permissible values

8. Security Class Y VARCHAR (3) Unique security code (e.g.
ISIN). Mention
Code ISINNOTAVBLE if no ISIN is
available.
9. Security Code Y VARCHAR (12) Name of security (scheme,
plan and option)
10. Security Y VARCHAR (200) Date of Debit in
DATE DD/MM/YYYY
Name VARCHAR (1) Refer Guidelines
A – AMC (redemption)
11. Debit Date Y VARCHAR (1) T – Transfer
Refer Guidelines
12. Debit Type Y VARCHAR (1) A – AMC (purchase)
T – Transfer
13. Credit Type Y DECIMAL (18,3) Refer Guidelines
DECIMAL (18,2) S – Short Term
14. Asset Type Y DECIMAL (18,2) L – Long Term
DECIMAL (18,2) Units sold or transferred.
15. Units Y DECIMAL (18,2) Refer Guidelines.
DECIMAL (18,2) Estimated Sale price per unit.
16. Unit price Y DECIMAL (18,2) Estimated Sale
Consideration.
17. Sale Y Estimated Cost of acquisition
without indexation.
Consideration FMV per unit as on
31.01.2018. Refer Guidelines
18. COA Y Total FMV as on 31.01.2018.
If the long term capital asset
19. Unit FMV Y was acquired before
01.02.2018, Lower of Sale
20. Total FMV Y Consideration and Total
FMV.
21. Adjusted N Cost of acquisition without
indexation (higher of COA
FMV and Adjusted FMV)
Wherever applicable
22. Adjusted COA N DECIMAL (18,2) STT

23. Indexed COA N DECIMAL (18,2)

24. STT Y DECIMAL (18,2)

Note: Refer Guidelines for preparation of SFT for more details

11
Format, Procedure and Guidelines for submission of Statement of Financial Transactions (SFT) for Mutual Fund
Transactions by Registrar and Share Transfer Agent

D.4. Mutual Funds Off-Market Transaction (MF_OFF_TRN.TXT)
This file shall contain details of Mutual Fund off-market transactions recorded for a
person/client during the year.

# Field Mandato Format Remarks
1. Sequence Number
ry

Y DECIMAL (18,0) Running sequence

number for each line in

the file.

2. Financial Year Y VARCHAR (4)
DATE
3. Reporting Period Y Last day of the reporting
DATE period DD-MM-YYYY
4. Transfer Date Y Date format- DD-MM-
VARCHAR (5) YYYY
VARCHAR (20)
5. Transferor AMC Code Y VARCHAR (10)

6. Transferor Client ID Y VARCHAR (250)
VARCHAR (5)
7. Transferor PAN Y VARCHAR (20) Mention PANNOTAVBL
VARCHAR (10) if no PAN is available.
8. Transferor Name Y First Holder’s name
VARCHAR (250)
9. Transferee AMC Code Y VARCHAR (3)
VARCHAR (12)
10. Transferee Client ID Y
VARCHAR (200)
11. Transferee PAN Y DECIMAL (18,3) Mention PANNOTAVBL
DECIMAL (18,2) if no PAN is available.
12. Transferee Name Y
DECIMAL (18,2) Refer Permissible values
13. Security Class Code Unique Security Code
(e.g. ISIN)
14. Security Code Y Name of Security
No of Units transferred
15. Security Name Y Consideration reported
during transfer
16. Quantity transferred Y Redemption Offer Price
(Exit Load adjusted NAV)
17. Reported Consideration N on the date of transfer
Estimated Transaction
18. EOD Unit Price Y Value (End of day price)
Refer Permissible Values
19. EOD Value Y DECIMAL (18,2) Reason

20. Reason Code Y VARCHAR (3)

21. Remarks N VARCHAR (100)

Note: Refer Guidelines for preparation of SFT for more details

12
Format, Procedure and Guidelines for submission of Statement of Financial Transactions (SFT) for Mutual Fund
Transactions by Registrar and Share Transfer Agent

Permissible Values - Statement Type

# Code Description
New Batch (Statement) containing new information
1. NB

2. DB Deletion Batch (Statement)

3. CB Correction Batch (Statement) containing corrections for
previously submitted information

Permissible Values - Reason for Correction

# Code Description

1. A Acknowledgement of original Statement had many errors
which are being resolved

2. B Errors in original Statement are being corrected suo-motu

3. C The correction report is on account of additional information
being submitted

4. N Not applicable as this is a new statement/test data/ there is
5. Z no data to report

Other reason

Permissible Values – Security Class Code

# Security Class Code Description

1. EMF Unit of Equity Oriented Mutual Fund

2. UTI Unit of UTI

3. OTU Other Units

Permissible Values – Transaction Reason

# Reason Code Reason Description

1. TRD Transmission (change in holding in event of death of a
holder)
2. OTH Other

3. ZZZ Not Specified

13
Format, Procedure and Guidelines for submission of Statement of Financial Transactions (SFT) for Mutual Fund
Transactions by Registrar and Share Transfer Agent

Permissible Values - State code

# State/Union Territories Code
AN
1. Andaman and Nicobar AP
AR
2. Andhra Pradesh AS
BR
3. Arunachal Pradesh CH
DN
4. Assam DD
DL
5. Bihar GA
GJ
6. Chandigarh HR
HP
7. Dadra and Nagar Haveli JK
KA
8. Daman and Diu KL
LD
9. Delhi MP
MH
10. Goa MN
ML
11. Gujarat MZ
NL
12. Haryana OR
PY
13. Himachal Pradesh PN
RJ
14. Jammu and Kashmir SK
TN
15. Karnataka TS
TR
16. Kerala UP
WB
17. Lakshadweep LA
CG
18. Madhya Pradesh UK
JH
19. Maharashtra

20. Manipur

21. Meghalaya

22. Mizoram

23. Nagaland

24. Orissa

25. Pondicherry

26. Punjab

27. Rajasthan

28. Sikkim

29. Tamil Nadu

30. Telangana

31. Tripura

32. Uttar Pradesh

33. West Bengal

34. Ladakh

35. Chhattisgarh

36. Uttarakhand

37. Jharkhand

14
Format, Procedure and Guidelines for submission of Statement of Financial Transactions (SFT) for Mutual Fund
Transactions by Registrar and Share Transfer Agent

Table - Capital Gain Index Chart Cost Inflation Index (CII)
100
Financial Year 105
2001-02 (Base year) 109
2002-03 113
2003-04 117
2004-05 122
2005-06 129
2006-07 137
2007-08 148
2008-09 167
2009-10 184
2010-11 200
2011-12 220
2012-13 240
2013-14 254
2014-15 264
2015-16 272
2016-17 280
2017-18 289
2018-19 301
2019-20
2020-21

15
Format, Procedure and Guidelines for submission of Statement of Financial Transactions (SFT) for Mutual Fund
Transactions by Registrar and Share Transfer Agent

Annexure E

Validation Rules

The errors have been classified in following categories:

Errors Record or report level errors which need to be resolved by user as per the
specific error code.

Defects The reporting entity needs to correct and submit the reports again in the
corrected statement.

Exceptions The exceptions should be reviewed by the reporting person/entities and if
any information is available, the reporting entity may provide the
information. If any defect is noticed, the reporting entity needs to rectify
the defect by submitting a correction statement.

The validation rules are as under:

# Error Message Error Type File
Rejection
1. Control Statement Values Mismatch Error Y
Y
2. Sequence Number in Submitted file is not Error
N
running sequence number
N
3. Client Data not provided for reported Defect N
N
transaction N

4. Mandatory Field is blank Defect

5. Invalid PAN reported Exception

6. Excessive Value Reported Exception

7. Mismatch identified after matching data with Exception

other submitted data

16

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