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Clarification regarding NIL SFT filling

Form 61A clarification about Audited Case u/s 44AB :
If there is reportable transaction - ITDREIN registration is mandatory and Filling of Form 61A is mandatory, also SFT preliminary response is compulsory.

If nil transaction - ITDREIN registration not mandatory, Form 61A not mandatory and SFT preliminary response in optional (not mandatory)

But it is advisable to file SFT preliminary response in case of NIL transactions.

One more thing, for filling NIL SFT preliminary response, generation of ITDREIN is not required at all, you can submit all the responses against all 14 SFT without selecting ITDREIN number column.

If assessee is audited u/s 44AD then also provisions of audited case u/s 44AB is applicable because 44AD audit is also governed by Section 44AB only.

You can also check this Press Release on the same issued by Income Tax Department : 26-05-2017-Press Release- Clarification-SFT

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