Is SFT is obligated to file only for the transactions on which the consideration is received/paid in cash.?
It also applicable for the transactions on which consideration received/paid other than cash.?
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Form 61A (SFT)
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The confusion often arises because several specific SFT categories are defined by a "cash" threshold (e.g., "Cash deposits or withdrawals from current accounts," "Cash payment for bank drafts," or "Cash receipts for sale of goods/services"). However, these are just specific categories within the broader SFT framework.
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