The Section 285BA reportable-transaction categories checked one by one against this entity's activity for the year — cash deposits, high-value purchases, property registrations, and the rest of the notified SFT list.
Entity: ___ · PAN: ___ · Previous year ended: ___ · Assessment Year: ___
Purpose: to test, category by category, whether this entity — as a "reporting person" (a bank, company, registrar, mutual fund, or other specified entity under Rule 114E) — has entered into any transaction of a kind and value that triggers a Statement of Financial Transactions filing obligation under Section 285BA, and to document the conclusion for each category. Verify the current threshold for each row against Rule 114E before concluding — several have been revised over the years.
Note: Rule 114E also prescribes categories applicable specifically to banks, registrars/sub-registrars, mutual funds, and companies issuing bonds/debentures/shares — this checklist covers the categories most commonly relevant to a company/firm being audited, not the full reporting-person-specific list. Confirm whether this entity itself is a "reporting person" under any additional category before concluding no SFT obligation exists.
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