RBI

Submission of SFT-AIR for issue of Bonds for 5 lakh or more under Section 285BA-RBI Clarification

Submission of SFT-AIR for issue of Bonds for 5 lakh or more under Section 285BA of Income Tax Act, 1961. RBI Clarification

Reserve Bank of India

Submission of Annual Information Return relating to issue of Bonds for 5 lakh or more under Section 285BA of Income Tax Act, 1961 – Change thereof

RBI/2016-17/313
IDMD.CDD.No.3058/13.01.299/2016-17

May 30, 2017

The Chairman/ Managing Director
State Bank of India/Associate Banks/
17 Nationalised Banks/
Axis Bank Ltd., ICICI Bank Ltd.,
HDFC Bank Ltd., IDBI Bank Ltd./
Stock Holding Corporation of India Ltd.

Dear Sir/Madam

Submission of Annual Information Return relating to issue of Bonds for ₹ 5 lakh or more under Section 285 BA of Income Tax Act, 1961-Change thereof

A reference is invited to our circular IDMD.CDD.No. 3031/13.01.299/2016-17 dated May 25, 2017 on the captioned subject.

2. It is observed that a few Agency banks were submitting Annual Information Returns (AIR, now changed to SFT) in respect of Savings Bonds to Income Tax Authorities as well as to RBI. As RBI too, consolidates and submits this information to IT Department, and in order to avoid the duplication of data relating to Savings Bonds, Agency banks/SHCIL may henceforth ensure that the required information is furnished only to Public Debt Offices of the respective jurisdiction. They need not submit this information to Income Tax Authorities separately.

3. Instructions issued vide the circular ibid, stands modified to this effect.

Yours faithfully,

(Shyni Sunila)
Deputy General Manager

Share

Recent Posts

  • Income Tax

Non issue of notice u/s 143(2) for even belated ITR filed u/s 148 makes assessment void ab initio

Non issuance of notice u/s 143(2) for return filed u/s 148 even though belatedly, makes the assessment framed bad in…

5 days ago
  • Insurance

Calculation of functional disability depends on victim’s earning capacity in open market – SC

Calculation of functional disability depends on assessing the victim’s earning capacity in the open, competitive market – Supreme Court In…

6 days ago
  • Income Tax

Appeal against ITAT shall lie only before High Court within whose jurisdiction AO is situated

Appeal against every decision of ITAT shall lie only before the High Court within whose jurisdiction the Assessing Officer who…

1 week ago
  • Excise/Custom

SC recommends action against Customs Officer who relied upon AI generated fake case laws

Supreme Court recommends action against Commissioner of Customs who relied upon non-existent AI generated case laws. Supreme Court recommends action…

1 week ago
  • Income Tax

Non- payment of cost imposed can’t trigger automatic confirmation of an invalid exparte assessment.

ITAT power to pass such orders "as it thinks fit" implies a judicial discretion to be exercised within the parameters…

1 week ago
  • Income Tax

Non-deduction of TDS does not make transaction as unexplained in the hands of deductee – ITAT

Mere non-deduction of TDS by the deductor on a transaction does not change the character of the transaction to make…

2 weeks ago