ITR for the AY 2021-22 with pre-filled specified financial transactions

Financial transactions that will be pre-filled in your ITR for the AY 2021-22

specified financial transactions list

The income tax department notified the launch of pre-filled returns for ease and accuracy of filing, with this change Income tax department will have direct access to details of Capital gains, dividends and interest earned by the taxpayers. To facilitate this process, CBDT issued notification no 16/2021 dated 12th March 2021, and amended rule 114E. With this amendment this kind of transactions will be available in your form 26AS (Annual information statement) and auto populated in your ITR.  

Amended rule authorise various entities (specified entities) to report specified financial transactions to the Income Tax department through SFT form 61A under section 285BA of the Income tax act. These specified entities will be responsible for providing the details of capital gains transactions, dividend and interest income of the taxpayers without any threshold limit. 

Here is the list of specified financial transactions for the purpose of pre-filling ITR, that will be reported by the specified entities: 

Sl. No.

Nature of transaction

Specified entities (reporting person)


Capital gains on transfer of listed securities or units of Mutual Funds

(i) Recognised Stock Exchange;

(ii) depository as defined in clause (e) of sub-section (1) of section 2 of the Depositories Act, 1996 (22 of 1996);

(iii) Recognised Clearing Corporation;

(iv) Registrar to an issue and share transfer agent registered under sub- section (1) section 12 of the Securities and Exchange Board of India Act, 1992 (15 of 1992).


Dividend income

A company


Interest income

(i) A banking company or a co-operative bank to which the Banking Regulation Act, 1949 (10 of 1949) applies (including any bank or banking institution referred to in section 51 of that Act);

(ii) Post Master General as referred to in clause (j) of section 2 of the Indian Post Office Act, 1898 (6 of 1898).

(iii) Non-banking financial company which holds a certificate of registration under section 45-IA of the Reserve Bank of India Act, 1934 (2 of 1934), to hold or accept deposit from public.


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