Sl.No.

Nature of transaction

Value of transaction

(1)

(2)

(3)

1.

Sale or purchase of a motor vehicle or vehicle, as defined in clause (28) of section 2 of the Motor Vehicles Act, 1988 (59 of 1988) which requires registration by a registering authority under Chapter IV of that Act, other than two wheeled vehicles.

All such transactions.

2

Opening an account [other than a time-deposit referred to at Sl. No.12 and a Basic Savings Bank Deposit Account] with a banking company or a cooperative 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).

All such transactions.

3.

Making an application to any 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) or to any other company or institution, for issue of a credit or debit card.

All such transactions.

4.

Opening of a demat account with a depository, participant, custodian of securities or any other person registered under sub-section (1A) of section 12 of the Securities and Exchange Board of India Act, 1992 (15 of 1992).

All such transactions.

5.

Payment to a hotel or restaurant against a bill or bills at any one time.

Payment in cash of an amount exceeding fifty thousand rupees.

6.

Payment in connection with travel to any foreign country or payment for purchase of any foreign currency at any one time.

Payment in cash of an amount exceeding fifty thousand rupees.

7.

Payment to a Mutual Fund for purchase of its units.

Amount exceeding fifty thousand rupees.

8.

Payment to a company or an institution for acquiring debentures or bonds issued by it.

Amount exceeding fifty thousand rupees.

9.

Payment to the Reserve Bank of India, constituted under section 3 of the Reserve Bank of India Act, 1934 (2 of 1934) for acquiring bonds issued by it.

Amount exceeding fifty thousand rupees.

10.

Deposit with 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).

Deposits in cash exceeding fifty thousand rupees during any one day.

11.

Purchase of bank drafts or pay orders or banker’s cheques from 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).

Payment in cash for an amount exceeding fifty thousand rupees during any one day.

12.

A time deposit with, -

(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) a Post Office;

(iii) a Nidhi referred to in section 406 of the Companies Act, 2013 (18 of 2013); or

(iv) a 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.

Amount exceeding fifty thousand rupees or aggregating to more than five lakh rupees during a financial year.

13.

Payment for one or more pre-paid payment instruments, as defined in the policy guidelines for issuance and operation of pre-paid payment instruments issued by Reserve Bank of India under section 18 of the Payment and Settlement Systems Act, 2007 (51 of 2007), to 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) or to any other company or institution.

Payment in cash or by way of a bank draft or pay order or banker’s cheque of an amount aggregating to more than fifty thousand rupees in a financial year.

14.

Payment as life insurance premium to an insurer as defined in clause (9) of section 2 of the Insurance Act, 1938 (4 of 1938).

Amount aggregating to more than fifty thousand rupees in a financial year.

15.

A contract for sale or purchase of securities (other than shares) as defined in clause (h) of section 2 of the Securities Contracts (Regulation) Act, 1956 (42 of 1956).

Amount exceeding one lakh rupees per transaction.

16.

Sale or purchase, by any person, of shares of a company not listed in a recognised stock exchange.

Amount exceeding one lakh rupees per transaction.

17.

Sale or purchase of any immovable property.

Amount exceeding ten lakh rupees or valued by stamp valuation authority referred to in section 50C of the Act at an amount exceeding ten lakh rupees.

18.

Sale or purchase, by any person, of goods or services of any nature other than those specified at Sl. No. 1 to 17 of this Table, if any.

Amount exceeding two lakh rupees per transaction:

Sl.No.

Nature and value of transaction

Class of person (reporting person)

(1)

(2)

(3)

1.

(a) Payment made in cash for purchase of bank drafts or pay orders or banker’s cheque of an amount aggregating to ten lakh rupees or more in a financial year.

(b) Payments made in cash aggregating to ten lakh rupees or more during the financial year for purchase of pre-paid instruments issued by Reserve Bank of India under section 18 of the Payment and Settlement Systems Act, 2007 (51 of 2007).

(c) Cash deposits or cash withdrawals (including through bearer’s cheque) aggregating to fifty lakh rupees or more in a financial year, in or from one or more current account of a person.

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).

2.

Cash deposits aggregating to ten lakh rupees or more in a financial year, in one or more accounts (other than a current account and time deposit) of a person.

(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).

3.

One or more time deposits (other than a time deposit made through renewal of another time deposit) of a person aggregating to ten lakh rupees or more in a financial year of a person.

(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) Nidhi referred to in section 406 of the Companies Act, 2013 (18 of 2013); (iv) Non-banking financial company which holds a certificate of registration under section 45-IA of the Reserve Bank of India Act, 1934 (6 of 1934), to hold or accept deposit from public.

4.

Payments made by any person of an amount aggregating to-

(i) one lakh rupees or more in cash; or

(ii) ten lakh rupees or more by any other mode,

against bills raised in respect of one or more credit cards issued to that person, in a financial year.

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) or any other company or institution issuing credit card.

5.

Receipt from any person of an amount aggregating to ten lakh rupees or more in a financial year for acquiring bonds or debentures issued by the company or institution (other than the amount received on account of renewal of the bond or debenture issued by that company).

A company or institution issuing bonds or debentures.

6.

Receipt from any person of an amount aggregating to ten lakh rupees or more in a financial year for acquiring shares (including share application money) issued by the company.

A company issuing shares.

7.

Buy back of shares from any person (other than the shares bought in the open market) for an amount or value aggregating to ten lakh rupees or more in a financial year.

A company listed on a recognised stock exchange purchasing its own securities under section 68 of the Companies Act, 2013 (18 of 2013).

8.

Receipt from any person of an amount aggregating to ten lakh rupees or more in a financial year for acquiring units of one or more schemes of a Mutual Fund (other than the amount received on account of transfer from one scheme to another scheme of that Mutual Fund).

A trustee of a Mutual Fund or such other person managing the affairs of the Mutual Fund as may be duly authorised by the trustee in this behalf.

9.

Receipt from any person for sale of foreign currency including any credit of such currency to foreign exchange card or expense in such currency through a debit or credit card or through issue of travellers cheque or draft or any other instrument of an amount aggregating to ten lakh rupees or more during a financial year.

Authorised person as referred to in clause (c) of section 2 of the Foreign Exchange Management Act, 1999 (42 of 1999).

10.

Purchase or sale by any person of immovable property for an amount of thirty lakh rupees or more or valued by the stamp valuation authority referred to in section 50C of the Act at thirty lakh rupees or more.

Inspector-General appointed under section 3 of the Registration Act, 1908 or Registrar or Sub-Registrar appointed under section 6 of that Act.

11.

Receipt of cash payment exceeding two lakh rupees for sale, by any person, of goods or services of any nature (other than those specified at Sl. No. 1 to 10 of this rule, if any.

Any person who is liable for audit under section 44AB of the Act.

1

First Name

2

Date of Birth/Incorporation of declarant

Middle Name

D

D

M

M

Y

Y

Y

Y

Surname

3

Father’s Name (in case of individual)

First Name

Middle Name

Surname

4

5

6

7

8

9

10

11

12

State

13

Pin Code

14

Telephone Number (with STD Code)

15

Mobile Number

16

Amount of transaction (Rs.)

18

In case of transaction in joint names number of persons involved in the transaction

17

Date  of transaction

D

D

M

M

Y

Y

Y

Y

19

Mode of transaction ___ Cash___Cheque___ Card___ Draft/Banker’s Cheque___ Online transfer___ Other

20

Aadhaar Number issued by 6 UIDAI

21

If applied for PAN and it is not yet generated enter date of application and acknowledgement number

22

If Pan not applied fill estimated total income (including income of spouse minor child etc. as per section 64 of Income-tax Act 1961) for the financial year in which the above transaction is held

a

Agricultural income (Rs.)

b

Other than agricultural income (Rs.)

23

Details of document being produced in support of identify in column 1 (Refer instruction overleaf).

Document Code.

Document identification number.

Name and address of the authority issuing the document.

24

Details of document being produced in support of address in columns 4 to 13 (Refer Instruction overleaf).

Document Code.

Document identification number.

Name and address of the authority issuing the document.

SI.

NATURE OF DOCUMENT

DOCUMENT CODE

PROOF OF IDENTITY

PROOF OF ADDRESS

A

For Individuals and HUF

1

AADHAR Card

01

Yes

Yes

2

Bank/Post office passbook bearing photograph of the person

02

Yes

Yes

3

Elector’s photo identity card

03

Yes

Yes

4

Rating/Public Distribution system card bearing photograph of the person

04

Yes

Yes

5

Driving License

05

Yes

Yes

6

Passport

06

Yes

Yes

7

Pensioner photo card

07

Yes

Yes

8

National Rural Employment Guarantee Scheme (NREGS) job card

08

Yes

Yes

9

Caste or domicile certificate bearing photo of the person

09

Yes

Yes

10

Certificate of identity/address signed by a Member of Parliament or Member of Legislative Assembly or Municipal Councillor or a Gazetted Officer as per annexure A prescribed in Form 49A

10

Yes

Yes

11

Certificate from employer as per annexure B prescribed in Form 49A

11

Yes

Yes

12

Kisan passbook bearing photo

12

Yes

No

13

Arm’s license

13

Yes

No

14

Central Government Health Scheme/Ex-servicemen Contributory Health Scheme card

14

Yes

No

15

Photo identity card issued by the government/ Public sector undertaking

15

Yes

No

16

Electricity bill (not more than 3 months old)

16

No

Yes

17

Landline Telephone bill  (Not more than 3 months old)

17

No

Yes

18

Water bill (Not more than 3 months old)

18

No

Yes

19

Consumer gas card/book or piped gas bill (Not more than 3 months old)

19

No

Yes

20

Bank account statement ( Not more than 3 months old)

20

No

Yes

21

Credit card statement (Not more than 3 months old)

21

No

Yes

22

Depository Account Statement (Not more than 3 months old)

22

No

Yes

23

Property registration document

23

No

Yes

24

Allotment letter of accommodation from Government

24

No

Yes

25

Passport of Spouse bearing name of the person

25

No

Yes

26

Property tax payment receipt (Not more than one year old)

26

No

Yes

B

For Association of Persons (trusts)

Copy of trust deed or copy of certificate of registration issue by Charity Commissioner

27

Yes

Yes

C

For association of persons (other than Trusts) or body of individuals or Local Authority or Artificial Juridicial Person)

Copy of Agreement or copy of certificate of registration issued by Charity Commissioner or Registrar of Cooperative Society or any other competent authority or any other document originating from any Central or State Government Department establishing identity and address of such person.

28

Yes

Yes

A.1  REPORTING PERSONAL DETAILS

A1.1

Reporting Person name

A1.2

Income-tax Department Reporting Entity Identification

A1.3

Registration number

A.2 STATEMENT DETAILS

A.2.1

Statement Type

Insert 2 character code

A.2.2

Statement Number

A.2.3

Original Statement Id

A.2.4

Reason for correction

 Insert 1 character code

A.2.5

Statement Date

A.2.6

Reporting Period

A.2.7

Number of Reports

A.3 PRINCIPLE OFFICER DETAILS

A.3.1

Officer Name

A.3.2

Officer Designation

A.3.3

Address

A.3.4

City/Town

A.3.5

Postal Code

A.3.6

State Code

 Insert 2 character code

A.3.7

Country Code

Insert 2 character code

A.3.8

Telephone

A.3.9

Mobile

A.3.10

Fax

A.3.11

Email

B.1   REPORT NUMBER (To be provided for each person being reported)

B.1.1

Report Serial Number

B.1.2

Original Report Serial Number

B.2  PERSONAL DETAILS

B.2.1

Person Name

B.2.2

Date of birth/incorporation

B.2.3

Father’s Name (for individuals)

B.2.4

PAN Acknowledgement

B.2.5

Aadhaar Number

B.2.6

Address

B.2.7

City/Town

B.2.8

Postal Code

B.2.9

State Code

Insert 2 character code

B.2.10

Country Code

Insert 2 character code

B.2.11

Mobile/Telephone Number

B.2.12

Estimated agricultural income

B.2.13

Estimated non-agricultural income

B.2.14

Remarks

B.3    FINANCIAL TRANSACTION SUMMARY

B.3.1

Transaction Date

B.3.2

Transaction ID

B.3.3

Transaction Type

Insert 2 character code

B.3.4

Transaction Amount

B.3.5

Transaction Mode

 Insert 2 character code

Validation

“Validation” elements MUST be present for ALL data records in a file and an automated validation check will be undertaken. The Sender should do a technical check of the data file content using XML tools to make sure all “Validation” elements are present and if they are not, the sender should correct the file. The Income-tax Department will also do so and if incorrect, will reject the file.

(Optional) Mandatory

(Optional) Mandatory data element is not required for schema validation but is required for reporting depending on availability of information or other factors. These elements may be present in most (but not all) circumstances, so the validation will be based rule based.

Optional

An optional element specified in form. May be reported if available.

S. No.

Element

Description

Requirement

A.1.1

Reporting Person Name.

Complete name of the reporting person.

Validation

A.1.2

ITDREIN (Income-tax Department Reporting Entity Identification Number).

ITDREIN is the Unique ID issued by ITD which will be communicated by ITD after the registration of the reporting entity with ITD. The ITDREIN is a 16-character identification number in the format XXXXXXXXXX.YYYYY where XXXXXXXXXX is the PAN or TAN of the reporting entity and YYYYY is a sequentially generated number. The reporting Entity may use a dummy number (PAN+99999 or TAN+99999) till the ITDREIN is communicated.

Validation

A.1.3

Registration Number.

This number is the registration number or any number used in correspondence with the regulator of the financial institution. This number will be used during verification of the registration of the reporting entity and in correspondence with the regulators.

(Optional) Mandatory

A.2.1

Statement Type.

Type of Statement submitted. Permissible values are:

NB – New Statement containing new information

CB – Correction Statement containing corrections for previously submitted information

TD - Test Data

ND - No Data to report

One Statement can contain only one type of Statement. Even if missing information has to be supplied, the complete report has to be submitted instead of an incremental report.

Validation

A.2.2

Statement Number.

Statement Number is a free text field capturing the sender’s unique identifying number (created by the sender) that identifies the particular Statement being sent. The identifier allows both the sender and receiver to identify the specific Statement later if questions or corrections arise. After successful submission of the Statement to ITD, a new unique Statement ID will be allotted for future reference. The reporting entities should maintain the linkage between the Statement Number and Statement ID.

Example of the statement number is 2015/01.

Validation

A.2.3

Original Statement Id.

Statement ID of the original Statement which is being replaced deleted or referred by reports in the current Statement. In case the Statement is new and unrelated to any previous Statement, mention ‘0’ here.

Validation

A.2.4

Reason of Correction.

Reason for revision to be stated when the original Statement is corrected. Permissible values are:

A - Acknowledgement of original Statement had many errors which are being resolved.

B - Errors in original Statement are being corrected suo-motu.

C - The correction report is on account of additional information being submitted.

N - Not applicable as this is a new statement/test data/ there is no data to report.

Z - Other reason.

Validation.

A.2.5

Statement Date.

This identifies the date and time when the Statement was compiled. This element will be automatically populated by the host system. The format for use is YYYY-MM-DD hh:mm:ss. Fractions of seconds is not used. Example: 2016-03-15T09:45:30.

Validation.

A.2.6

Reporting Period.

This identifies the reporting period in YYYY-MM-DD format. For example, if reporting information for the declaration received between 01-04-2016 to 30-06-2016, the field would read, “2016-04- 01 to 2016-06-30”.

Validation.

A.2.7

Number of Reports

Number of Reports contained in Part B of the Statement.

Validation.

A.3.1

Designated Director/Nodal Officer Name.

Name of the Designated Director or Nodal officer of the statement filer.

Validation.

A.3.2

Designated Director/Nodal Officer Designation.

Designation of the Designated Director or Nodal Officer in the organisation of statement filer.

Validation.

A.3.3

Address.

Complete address of the nodal officer consisting of house number, building name, street, locality, city, state, Postal Code and country.

Validation.

A.3.4 City

City Town.

Name of City, Town or Village.

Validation.

A.3.5

Postal Code.

In case of India, the 6 digit Pin code as India Posts has to be mentioned. In case of countries outside, respective code may be used. If Pin code is not available, use XXXXXX.

Validation.

A.3.6

State Code.

The two digit state code has to be mentioned as per Indian Motor Vehicle Act 1988. If state code is not available, use XX.

Validation.

A.3.7

Country Code.

The Country Code as per ISO 3166 has to be mentioned. As IN for India. If Country Code is not available, use XX.

Validation.

A.3.8

Telephone.

Telephone number in format STD Code-Telephone number. (Example 0120-2894016).

Validation.

A.3.9

Mobile.

Contact Mobile number. Please do not add “0” before the number.

Validation.

A.3.10

Fax.

Fax number in format STD Code Telephone number. (Example 0120-2894016).

Optional.

A.3.11

Email.

E-mail of the nodal officer.

Validation.

Part B

Details of Financial Transactions.

This part is to be reported for financial transactions.

B.1.1

Report Serial Number.

The number uniquely represents a report within a Statement. The Report Serial Number should be unique within the Statement. This number along with Statement ID will uniquely identify any report received by ITD.

Validation.

B.1.2

Original Report Serial Number.

The Report Serial Number of the original report that has to be replaced or deleted. This number along with Original Statement ID will uniquely identify the report which is being corrected. In case there is no correction of any report, mention ‘0’ here.

Validation.

B.2.1

Person Name.

Name of the individual or entity.

Validation.

B.2.2

Date of birth/Incorporation.

Individual: Actual Date of Birth; Company: Date of incorporation; Association of Persons: Date of formation/creation; Trusts: Date of creation of Trust Deed; Partnership Firms: Date of Partnership Deed; LLPs: Date of incorporation/Registration; HUFs: Date of

creation of HUF and for ancestral HUF date can be 01-01-0001 where the date of creation is not available. The data format is DD/MM/YYYY Mandatory if valid PAN is not reported.

Validation.

B.2.3

Father's Name (for individuals).

Name of the father.

Validation.

B.2.4

PAN Acknowledgement.

If applied for PAN, the acknowledgement number for the same.

(Optional) Mandatory.

B.2.5

Aadhaar Number.

Aadhaar Number of the person.

(Optional) Mandatory.

B.2.6

Identification type.

The type of identification produced in support of identity. Permissible values are:

01- AADHAR card.

02-Bank/Post office passbook bearing photograph of the person.

03-Elector’s photo identity card.

04-Ration/PDS card bearing photograph of the person.

05-Driving License.

06-Passport.

07-Pensioner Photo card.

08-NREGS Job card.

09-Caste or Domicile certificate bearing photo of the person.

10-Certificate of identity/address signed by a Member of Parliament or Member of Legislative Assembly or Municipal

Councillor or a Gazetted Officer as per annexure A prescribed in Form 49A.

11-Certificate from employer as per annexure B prescribed in Form 49A.

12-Kisan passbook bearing photo.

13-Arm’s license.

14-CGHS/ECHS card.

15-Photo identity card issued by the govt./PSU

16- Copy of trust deed or copy of certificate of registration issued by Charity Commissioner.

17-Copy of Agreement or copy of certificate of registration issued by Charity commissioner or Registrar of Cooperative society or any other competent authority or any other document originating from any Central or State Government Department establishing identity and address of such person.

Validation.

B.2.7

Identification number.

The Identification number of the document produced in support of Identity.

Validation.

B.2.8

Address.

Complete address of the person consisting of house number, building name, street, locality, city, state, Postal Code and country.

Validation.

B.2.9

City / Town.

Name of City, Town or Village.

(Optional) Mandatory.

B.2.10

Postal Code.

In case of India, the 6 digit Pin code as per India Posts has to be mentioned. In case of countries outside India, respective code may be used. If Pin code is not available, use XXXXXX.

Validation.

B.2.11 

State Code.

The two digit state code has to be mentioned as per Indian Motor Vehicle Act 1988. If state code is not available, use XX.

Validation.

B.2.12

Country Code.

The Country Code as per ISO 3166 has to be mentioned. Use IN for India. If Country Code is not available, use XX.

Validation.

B.2.13

Mobile/Telephone Number.

Primary Telephone (STD Code Telephone number) or mobile number (if available).

(Optional) Mandatory.

B.2.14

Estimated agricultural Income.

Estimated agricultural income during the financial year.

(Optional) Mandatory.

B.2.15

Estimated nonagricultural Income.

Estimated non-agricultural income during the financial year.

Validation.

B.2.16

Remarks.

Remarks or any other information.

Optional.

B.3.1

Transaction Date.

Date of transaction. The data format is DD/MM/YYYY.

Validation.

B.3.2

Transaction ID.

Unique ID to identify transaction, if any, maintained by the reporting person.

(Optional) Mandatory.

B.3.3

Transaction Type.

Permissible values are:

01-Sale of immovable property.

02-Purchase of immovable property.

03-Sale of a motor vehicle.

04-Purchase of motor vehicle.

05-Investment in Time deposit.

06-Deposit in cash.

07-Sale of securities.

08-Purchase of securities.

09-Opening an account (other than savings and time deposit).

10-Account with balance exceeding ₹ 50,000.

11-Purchase of bank drafts or pay orders.

12-Application for issue of a credit or debit card.

13-Payment to hotel.

14-payment in connection with travel to any foreign country.

15-payment for purchase, or remittance outside India,.

16-Payment to Mutual Fund for purchase of its units.

17-Payment for acquiring shares.

18-Payment for acquiring debentures or bonds.

19-Payment as life insurance premium.

20-Sale of shares of a company.

21-Purchase of shares of company.

22-Not classified above.

Validation.

B.3.4

Transaction Amount.

Amount of transaction as per registered deed. The amount should be rounded off to nearest rupee without decimal. If this amount is not in Indian Rupees, then convert to Indian Rupees.

Validation.

B.3.5

Transaction Mode.

Permissible values are:

01-Cash

02-Cheue.

03-Card.

04-Draft/Bankers Cheque.

05-Online transfers.

06-Others.

Validation.

A.1  REPORTING ENTITY DETAILS

A1.1

Reporting entity name

A1.2

Income-tax Department Reporting Entity Identification Number

A1.3

Registration number

A.2 STATEMENT DETAILS

A.2.1

Statement Type

Insert 2 character code

A.2.2

Statement Number

A.2.3

Original Statement Id

A.2.4

Reason for correction

Insert 1 character code

A.2.5

Statement Date

A.2.6

Reporting Period

A.2.7

Report Types

Insert 2 character codes

A.2.8

Number of Reports

A.3 PRINCIPLE OFFICER DETAILS

A.3.1

 Name

A.3.2

Designation

A.3.3

Address

A.3.4

City/Town

A.3.5

Postal Code

A.3.6

State Code

 Insert 2 character code

A.3.7

Country Code

Insert 2 character code

A.3.8

Telephone

A.3.9

Mobile

A.3.10

Fax

A.3.11

Email

B.1 REPORT NUMBER (To be provided for each person being reported)

B.1.1

Report Serial Number

B.1.2

Original Report Serial Number

B.2  PERSONAL DETAILS

B.2.1

Person Name

B.2.2

Person Type

Insert 2 character code

B.2.3

Customer Identity

B.2.4

Gender (for individuals)

Insert 1 character code

B.2.5

Father's Name (for individuals)

B.2.6

PAN

B.2.7

Aadhaar Number (for individuals)

B.2.8

Form 60 Acknowledgment

B.2.9

Identification Type

Insert 1 character code

B.2.10

Identification Number

B.2.11

Date of birth/Incorporation

B.2.12

Nationality/Country of

Incorporation

Insert 2 character code

B.2.13

Business or occupation

B.2.14

Address

B.2.15

Address Type

 Insert 1 character code

B.2.16

City / Town

B.2.17

Postal Code

B.2.18

State Code

Insert 2 character code

B.2.19

Country Code

Insert 2 character code

B.2.20

Mobile/Telephone Number

B.2.21

Other Contact Number

B.2.22

Email

B.2.23

Remarks

B.3 FINANCIAL TRANSACTION SUMMARY

B.3.1

Product Type

Insert 2 character code

B.3.2

Aggregate gross amount received from the person

B.3.3

Aggregate gross amount received from the person in cash

B.3.4

Aggregate gross amount paid to the person

B.3.5

Remarks

B.4 FINANCIAL PRODUCT DETAILS (To be provided for each distinctive product)

B.4.1

Product Identifier

B.4.2

Last Date of Transaction

B.4.3

Aggregate gross amount received

from the person

B.4.4

Aggregate gross amount received

from the person in cash

B.4.5

Aggregate gross amount paid to

the person

B.4.6

Related Account Number

B.4.7

Related Institution Name

B.4.8

Related Institution Ref Number

B.4.9

Remarks

C.1  REPORT NUMBER (To be provided for each account being reported)

C.1.1

Report Serial Number

C.1.2

Original Report Serial Number

C.2  ACCOUNT DETAILS

C.2.1

Account Type

Insert 2 character code

C.2.2

Account Number

C.2.3

Account Holder Name

C.2.4

Account Status

 Insert 1 character code

C.2.5

Branch Reference Number

C.2.6

Branch Name

C.2.7

Branch Address

C.2.8

City Town

C.2.9

Postal Code

C.2.10

State Code

Insert 2 character code

C.2.11

Country Code

Insert 2 character code

C.2.12

Telephone

C.2.13

Mobile

C.2.14

Fax

C.2.15

Email

C.2.16

Remarks

C.3  ACCOUNT SUMMARY

C.3.1

Aggregate gross amount credited

to the account in cash

C.3.2

Aggregate gross amount debited

to the account in cash

C.3.3

Remarks

C.4  PERSON DETAILS (To be provided for each person related to the account)

C.4.1

Account Relationship

 Insert 1 character code

C.4.2

Person Name

C.4.3

Person Type

Insert 2 character code

C.4.4

Customer Identity

C.4.5

Gender (for individuals)

 Insert 1 character code

C.4.6

Father's Name (for individuals)

C.4.7

PAN

C.4.8

Aadhaar Number (for individuals)

C.4.9

Form 60 Acknowledgment

C.4.10

Identification Type

 Insert 1 character code

C.4.11

Identification Number

C.4.12

Date of birth/Incorporation

C.4.13

Nationality/Country of

Incorporation

Insert 2 character code

C.4.14

Business or occupation

C.4.15

Address

C.4.16

Address Type

 Insert 1 character code

C.4.17

City / Town

C.4.18

Postal Code

C.4.19

State Code

Insert 2 character code

C.4.20

Country Code

Insert 2 character code

C.4.21

Mobile/Telephone Number

C.4.22

Other Contact Number

C.4.23

Email

C.4.24

Remarks

C.1  REPORT NUMBER (To be provided for each transaction being reported)

C.1.1

Report Serial Number

C.1.2

Original Report Serial Number

C.2  TRANSACTION DETAILS

C.2.1

Transaction Date

C.2.2

Transaction Identity

C.2.3

Transaction Type

 Insert 1 character code

C.2.4

Transaction Amount

C.2.5

Property Type

 Insert 1 character code

C.2.6

Whether property is within municipal limits

 Insert 1 character code

C.2.7

Property address

C.2.8

City /Town

C.2.9

Postal Code

C.2.10

State Code

Insert 2 character code

C.2.11

Country Code

Insert 2 character code

C.2.12

Stamp Value

C.2.13

Remarks

C.4  PERSON DETAILS (To be provided for each person related to the transactions)

D.3.1

Transaction Relation

 Insert 1 character code

D.3.2

Transaction Amount related to the Person

D.3.3

Person Name

Insert 2 character code

D.3.4

Person Type

D.3.5

Gender (for individuals)

 Insert 1 character code

D.3.6

Father's Name (for individuals)

D.3.7

PAN

D.3.8

Aadhaar Number (for individuals)

D.3.9

Form 60 Acknowledgment

D.3.10

Identification Type

 Insert 1 character code

D.3.11

Identification Number

D.3.12

Date of birth/Incorporation

D.3.13

Nationality/Country of

Incorporation

Insert 2 character code

D.3.14

Address

D.3.15

City / Town

D.3.16

Postal Code

D.3.17

State Code

Insert 2 character code

D.3.18

Country Code

Insert 2 character code

D.3.19

Mobile/Telephone Number

D.3.20

Other Contact Number

D.3.21

Email

D.3.22

Remarks

Validation

“Validation” elements MUST be present for ALL data records in a file and an automated validation check will be undertaken. The Sender should do a technical check of the data file content using XML tools to make sure all “Validation” elements are present and if they are not, the sender should correct the file. The Income-tax Department will also do so and if incorrect, will reject the file.

(Optional) Mandatory

(Optional) Mandatory data element is not required for schema validation but IS required for reporting depending on availability of information or other factors. These elements may be present in most (but not all) circumstances, so the validation will be based rule based.

Optional

An optional element specified in form. May be reported if available.

S. NO.

ELEMENT

DESCRIPTION

REQUIREMENT

A.1.1

Reporting Entity Name.

Complete name of the Reporting Entity.

Validation.

A.1.2

ITDREIN (Income-tax

Department Reporting Entity Identification Number).

ITDREIN is the Unique ID issued by ITD which will be communicated by ITD after the registration of the reporting entity with ITD. The ITDREIN is a 16 character identification number in the format XXXXXXXXXX.YYYYY where XXXXXXXXXX is the PAN or TAN of the reporting entity and YYYYY is a sequentially generated number. The reporting Entity may use a dummy number (PAN+99999 or TAN+99999) till the ITDREIN is communicated.

Validation.

A.1.3

Registration Number.

This number is the registration number or any number used in correspondence with the regulator of the financial institution. This number will be used during verification of the registration of the reporting entity and in correspondence with the regulators.

(Optional) Mandatory.

A.2.1

Statement Type

Type of Statement submitted. Permissible values are:

NB – New Statement containing new information

CB – Correction Statement containing corrections for previously submitted information

TD - Test Data

ND - No Data to report

One Statement can contain only one type of Statement. Even if missing information has to be supplied, the complete report has to be submitted instead of an incremental report.

Validation.

A.2.2

Statement Number

Statement Number is a free text field capturing the sender’s unique identifying number (created by the sender) that identifies the particular Statement being sent. The identifier allows both the sender and receiver to identify the specific Statement later if questions or corrections arise. After successful submission of the Statement to ITD, a new unique Statement ID will be allotted for future reference. The reporting entities should maintain the linkage between the Statement Number and Statement ID. Example of the statement number is 2015/01.

Validation.

A.2.3

Original Statement Id

Statement ID of the original Statement which is being replaced deleted or referred by reports in the current Statement. In case the Statement is new and unrelated to any previous Statement, mention ‘0’ here.

Validation

B.1.1

Report Serial Number.

The number uniquely represents a report within a Statement. The

Report Serial Number should be unique within the Statement. This number along with Statement ID will uniquely identify any report received by ITD.

Validation.

B.1.2

Original Report Serial Number.

The Report Serial Number of the original report that has to be replaced or deleted. This number along with Original Statement ID will uniquely identify the report which is being corrected. In case there is no correction of any report, mention ‘0’ here.

Validation.

B.2.1

Person Name.

Name of the individual or entity.

Validation.

B.2.2

Person Type.

The permissible values are:

IN - Individual

SP- Sole Proprietorship

PF- Partnership Firm

HF - HUF

CR - Private Limited Company

CB - Public Limited Company

SO - Society

AO - Association of persons/Body of individuals

TR - Trust

LI - Liquidator

LL - LLP

ZZ - Others

XX – Not Categorised.

Validation.

B.2.3

Customer ID.

Customer ID/Number allotted by the reporting entity (if available).

(Optional) Mandatory.

B.2.4

Gender (for individuals).

Permissible values are:

M - Male

F - Female

O – Others

N – Not Applicable (for entities)

X – Not Categorised.

Validation.

B.2.5

Father's Name (for individuals).

Name of the father (if available). Mandatory if valid PAN is not reported.

(Optional) Mandatory.

B.2.6

PAN.

Permanent Account Number issued by Income Tax Department.

(Optional) Mandatory.

B.2.7

Aadhaar Number (for individuals).

Aadhaar number issued by UIDAI (if available).

(Optional) Mandatory.

B.2.8

Form 60 Acknowledgment.

Form 60 Acknowledgment number, if applicable.

(Optional) Mandatory.

B.2.9

Identification Type.

Document submitted as proof of identity of the individual. Permissible values are:

A - Passport

B - Election Id Card

C - PAN Card

D - ID Card issued by Government/PSU

E - Driving License

G - UIDAI Letter / Aadhaar Card

H - NREGA job card

Z – Others

Mandatory if valid PAN is not reported.

(Optional) Mandatory.

B.2.10

Identification Number.

Number mentioned in the identification document Mandatory if valid PAN is not reported.

(Optional)

Mandatory.

B.2.11

Date of birth/Incorporation.

Individual: Actual Date of Birth; Company: Date of incorporation; Association of Persons: Date of formation/creation; Trusts: Date of creation of Trust Deed; Partnership Firms: Date of Partnership Deed; LLPs: Date of incorporation/Registration; HUFs: Date of creation of HUF and for ancestral HUF date can be 01-01-0001 where the date of creation is not available. The data format is DD/MM/YYYY Mandatory if valid PAN is not reported.

(Optional) Mandatory.

B.2.12

Nationality/Country of

Incorporation.

2 character Country Code (ISO 3166).

(Optional) Mandatory.

B.2.13

Business or occupation.

Business or occupation (if available).

Optional.

B.2.14

Address.

Complete address of the person consisting of house number, building name, street, locality, city, state, Postal Code and country.

Validation.

B.2.15

Address Type.

Indicates the legal character of the address. Permissible values

are:

1- Residential Or Business

2 - Residential

3 - Business

4 – Registered Office

5 – Unspecified.

Optional.

B.2.16

City / Town.

Name of City, Town or Village.

(Optional) Mandatory.

B.2.17

Postal Code.

In case of India, the 6 digit Pin code as per India Posts has to be mentioned. In case of countries outside India, respective code may be used. If Pin code is not available, use XXXXXX.

Validation.

B.2.18

State Code.

The two digit state code has to be mentioned as per Indian Motor Vehicle Act 1988. If state code is not available, use XX.

Validation.

B.2.19

Country Code

The Country Code as per ISO 3166 has to be mentioned. Use IN for India. If Country Code is not available, use XX

Validation

B.2.20

Mobile/Telephone Number.

Primary Telephone (STD Code-Telephone number) or mobile number (if available).

(Optional) Mandatory.

B.2.21

Other Contact Number.

Other Telephone (STD Code-Telephone number) or mobile

Number.

Optional.

B.2.22

Email.

Email Address (if available).

(Optional) Mandatory.

B.2.23

Remarks.

Remarks or any other information.

Optional.

B.3.1

Product Type.

Type of product linked with the transaction. Permissible values are:

BD - Bonds or Debentures

CC- Credit Card

FC - Foreign Currency sale

MF- Mutual Fund

SI – Shares issued

SB– Shares bought back

TD- Time Deposit

XX – Unspecified.

(Optional) Mandatory.

B.3.2

Aggregate gross amount received from the person.

Aggregate gross amount received from the person (including in cash, if any) during the period.

(Optional) Mandatory.

B.3.3

Aggregate gross amount received from the person in cash.

Aggregate gross amount received from the person in cash during the period.

(Optional) Mandatory.

B.3.4

Aggregate gross amount paid to the person.

Aggregate gross amount paid to the person during the period.

(Optional) Mandatory.

B.3.5

Related Account Number.

Account number (if available) from/to which funds was transferred.

Optional.

B.3.6

Related Institution Name.

Name of the institution (if available) from / to which funds were transferred.

Optional.

B.3.7

Related Institution Ref

Number.

Institution reference number of the institution (if available) from / to which funds were transferred.

Optional.

B.3.8

Remarks.

Remarks or any other information.

Optional.

B.4.1.

Product Identifier.

Unique identifier to identify the product. E.g. Time deposit number, credit card number etc.

(Optional) Mandatory.

B.4.2

Last Date of Transaction.

Last Date of Transaction for the product

B.4.3

Aggregate gross

amount received from the person.

Aggregate gross amount paid by the person during the period.

(Optional) Mandatory.

B.4.4

Aggregate gross

amount received from the person in cash.

Aggregate gross amount paid by the person in cash during the period.

(Optional) Mandatory.

B.4.5

Aggregate gross amount paid to the person.

Aggregate gross amount paid to the person during the period.

(Optional) Mandatory.

B.4.6

Related Account

Number.

Account number (if available) from/to which funds was transferred.

Optional.

B.4.7

Related Institution Name.

Name of the institution (if available) from / to which funds were transferred.

Optional.

B.4.8

Related Institution Ref

Number.

Institution reference number of the institution (if available) from / to which funds were transferred.

Optional.

B.4.9

Remarks.

Remarks or any other information.

Optional.

Part C

Details of Bank/Post Office Account.

This part is to be reported for bank account or post office account in which cash deposit or withdrawal above the prescribed threshold is made.

C.1.1

Report Serial Number.

The number uniquely represents a report within a Statement. The Report Serial Number should be unique within the Statement. This number along with Statement ID will uniquely identify any report received by ITD.

Validation

C.1.2

Original Report Serial Number.

The Report Serial Number of the original report that has to be replaced or deleted. This number along with Original Statement ID will uniquely identify the report which is being corrected. In case there is no correction of any report, mention ‘0’ here.

Validation.

C.2.1

Account Type.

Type of account. Permissible values are:

BS - Savings Account

BC - Current Account

XX - Not Categorised.

Validation.

C.2.2

Account Number.

Provide the account number used by the financial institution to identify the account. If the financial institution does not have an

account number then provide the functional equivalent unique identifier used by the financial institution to identify the account.

Validation.

C.2.3

Account Holder Name.

Name of first/sole account holder.

Validation.

C.2.4

Account Status.

Status of the account. Permissible values are:

A – Active: Account is in regular use

C - Closed: Account is closed during the financial year

Z - Others: Not listed above

X - Not categorized: The information is not available.

Validation.

C.2.5

Branch Reference

Number.

The unique number (IFSC code etc.) to uniquely identify the branch. Reporting Financial Institution can use self generated numbers to uniquely identify the branch.

Validation.

C.2.6

Branch Name.

Name of Branch linked to the account. This could be the home or linked branch.

Validation.

C.2.7

Branch Address.

Complete address of the branch consisting of house number, building name, street, locality, city, state, Postal Code and country.

Validation.

C.2.8

City / Town.

Name of City, Town or Village.

(Optional) Mandatory.

C.2.9

Postal Code.

In case of India, the 6 digit Pin code as per India Posts has to be mentioned. In case of countries outside India, respective code may be used. If Pin code is not available, use XXXXXX.

Validation.

C.2.10

State Code.

The two digit state code has to be mentioned as per Indian Motor Vehicle Act 1988. If state code is not available, use XX.

Validation.

C.2.11

Country Code.

The Country Code as per ISO 3166 has to be mentioned. Use IN for India. If Country Code is not available, use XX.

Validation.

C.2.12

Telephone.

Telephone number in format STD Code-Telephone number. (Example 0120-2894016).

Validation.

C.2.13

Mobile.

Contact Mobile number. Please do not add “0” before the number.

Validation.

C.2.14

Fax.

Fax number in format STD Code-Telephone number. (Example 0120-2894016).

Optional.

C.2.15

Email.

E-mail of the Branch head.

Validation.

C.2.16

Remarks.

Remarks or any other information.

Optional.

C.3.1

Aggregate gross amount credited to the account in cash.

Aggregate gross amount credited to the account in cash.

Validation.

C.3.2

Aggregate gross amount debited to the account in cash.

Aggregate gross amount debited to the account in cash during the period.

Validation.

C.3.3

Remarks.

Remarks or any other information.

Optional.

C.4.1

Account Relationship.

Permissible values for Relationship type are:

F - First/Sole Account Holder

S - Second Account Holder

T - Third Account Holder

A - Authorised Signatory

C - Controlling Person

Z - Others

X - Not Categorised.

Validation.

C.4.2

Person Name.

Name of the individual or entity.

Validation.

C.4.3

Person Type.

The permissible values are:

IN - Individual

SP- Sole Proprietorship

PF- Partnership Firm

HF - HUF

CR - Private Limited Company

CB - Public Limited Company

SO - Society

AO - Association of persons/Body of individuals

TR - Trust

LI - Liquidator

LL - LLP

ZZ - Others

XX – Not Categorised.

Validation.

C.4.4

Customer ID.

Customer ID/Number allotted by the reporting entity (if available).

(Optional) Mandatory.

C.4.5

Gender (for individuals).

Permissible values are:

M - Male

F - Female

O – Others

N – Not Applicable (for entities)

X – Not Categorised.

Validation.

C.4.6

Father's Name (for individuals).

Name of the father (if available). Mandatory if valid PAN is not reported.

(Optional) Mandatory.

C.4.7

PAN.

Permanent Account Number issued by Income Tax Department.

(Optional) Mandatory.

C.4.8

Aadhaar Number (for individuals).

Aadhaar number issued by UIDAI (if available).

(Optional) Mandatory.

C.4.9

Form 60 Acknowledgment.

Form 60 Acknowledgment number, if applicable.

(Optional) Mandatory.

C.4.10

Identification Type.

Document submitted as proof of identity of the individual. Permissible values are:

A - Passport

B - Election Id Card

C - PAN Card

D - ID Card issued by Government/PSU

E - Driving License

G - UIDAI Letter / Aadhaar Card

H - NREGA job card

Z – Others

Mandatory if valid PAN is not reported.

(Optional) Mandatory.

C.4.11

Identification Number.

Number mentioned in the identification document Mandatory if valid PAN is not reported.

(Optional) Mandatory.

C.4.12

Date of birth/Incorporation.

Individual: Actual Date of Birth; Company: Date of incorporation;

Association of Persons: Date of formation/creation; Trusts: Date of creation of Trust Deed; Partnership Firms: Date of Partnership Deed; LLPs: Date of incorporation/Registration; HUFs: Date of creation of HUF and for ancestral HUF date can be 01-01-0001 where the date of creation is not available. The data format is DD/MM/YYYY Mandatory if valid PAN is not reported.

(Optional) Mandatory.

C.4.13

Nationality/Country of

Incorporation.

2 character Country Code (ISO 3166).

(Optional) Mandatory.

C.4.14

Business or occupation.

Business or occupation (if available).

Optional.

C.4.15

Address.

Complete address of the person consisting of house number, building name, street, locality, city, state, Postal Code and country.

Validation.

C.4.16

Address Type.

Indicates the legal character of the address. Permissible values are:

1- Residential Or Business

2 - Residential

3 - Business

4 – Registered Office

5 – Unspecified.

Optional.

C.4.17

City / Town

Name of City, Town or Village.

(Optional) Mandatory.

C.4.18

Postal Code.

In case of India, the 6 digit Pin code as per India Posts has to be mentioned. In case of countries outside India, respective code may be used. If Pin code is not available, use XXXXXX.

Validation.

C.4.19

State Code.

The two digit state code has to be mentioned as per Indian Motor

Vehicle Act 1988. If state code is not available, use XX.

Validation.

C.4.20

Country Code.

The Country Code as per ISO 3166 has to be mentioned. Use IN for India. If Country Code is not available, use XX.

Optional.

C.4.21

Mobile/Telephone Number.

Primary Telephone (STD Code-Telephone number) or mobile number (if available).

(Optional) Mandatory.

C.4.22

Other Contact Number.

Other Telephone (STD Code-Telephone number) or mobile number.

Optional.

C.4.23

Email.

Email Address (if available).

(Optional) Mandatory.

C.4.24

Remarks.

Remarks or any other information.

Optional.

Part D

Details for Immovable Property.

This part is to be reported for Immovable property transactions.

D.1.1

Report Serial Number.

The number uniquely represents a report within a Statement. The Report Serial Number should be unique within the Statement. This number along with Statement ID will uniquely identify any report received by ITD.

Validation.

D.1.2

Original Report Serial Number

The Report Serial Number of the original report that has to be replaced or deleted. This number along with Original Statement ID will uniquely identify the report which is being corrected. In case there is no correction of any report, mention ‘0’ here.

Validation.

D.2.1

Transaction Date.

Date of transaction. The data format is DD/MM/YYYY.

Validation.

D.2.2

Transaction ID.

Unique ID to identify transaction, if available.

(Optional) Mandatory.

D.2.3

Transaction Type.

Permissible values are:

SP – Sale

GF - Gift

AG - Agreement to Sell

PR - Partition

ST - Settlement

RL - Relinquishment

ER - Extinguishment of any right in the asset

CA - Compulsory acquisition

TP - Transfer as per the section 53A of the Transfer of Property

Act, 1882(4 of 1882).

SH - Transfer by acquisition of shares

ZZ – Others

XX - Not Categorized.

Validation.

D.2.4

Transaction Amount.

Amount of transaction as per registered deed. The amount should be rounded off to nearest rupee without decimal. If this amount is not in Indian Rupees, then convert to Indian Rupees.

Validation.

D.2.5

Property Type.

The asset underlying the transaction.

Permissible values are:

A - Agricultural land

N - Non-agricultural land

C - Commercial property

R - Residential property

I - Industrial

Z - Others

X - Not Categorized.

Validation.

D.2.6

Whether property is within

municipal limits.

Permissible values are:

Y - Yes

N - No

X - Not Categorized.

Validation.

D.2.7

Property Address.

Address of Property.

(Optional) Mandatory.

D.2.8

City / Town.

Name of City, Town or Village.

(Optional) Mandatory.

D.2.9

Postal Code.

In case of India, the 6 digit Pin code as per India Posts has to be mentioned. In case of countries outside India, respective code may be used. If Pin code is not available, use XXXXXX.

Validation.

D.2.10

State Code.

The two digit state code has to be mentioned as per Indian Motor Vehicle Act 1988. If state code is not available, use XX.

Validation.

D.2.11

Country Code.

The Country Code as per ISO 3166 has to be mentioned. Use IN for India. If Country Code is not available, use XX.

Validation.

D.2.12

Stamp Value.

The value for stamp valuation is to be provided.

Validation.

D.2.13

Remarks.

Remarks or any other information.

Optional.

D.3.1

Transaction Relation.

Relation of the person to the transaction Permissible values are:

S - Seller/Transferor

B - Buyer/Transferee

C - Confirming Party

P - Power of Attorney holder

Z - Others

X - Not Categorized

Validation.

D.3.2

Transaction Amount related to the person.

Amount of transaction related to the person. The amount should be rounded off to nearest rupee without decimal. If this amount is not in Indian Rupees, then convert to Indian Rupees.

(Optional) Mandatory.

D.3.3

Person Name.

Name of the individual or entity.

Validation.

D.3.4

Person Type.

The permissible values are:

IN - Individual

SP- Sole Proprietorship

PF- Partnership Firm

HF - HUF

CR - Private Limited Company

CB - Public Limited Company

SO - Society

AO - Association of persons/Body of individuals

TR - Trust

LI - Liquidator

LL - LLP

ZZ - Others

XX – Not Categorised.

Validation.

D.3.5

Gender (for individuals).

Permissible values are:

M - Male

F - Female

O – Others

N – Not Applicable (for entities)

X – Not Categorised.

Validation.

D.3.6

Father's Name (for individuals).

Name of the father (if available)

Mandatory if valid PAN is not reported.

(Optional) Mandatory.

D.3.7

PAN.

Permanent Account Number issued by Income Tax Department.

(Optional) Mandatory.

D.3.8

Aadhaar Number (for individuals).

Aadhaar number issued by UIDAI (if available).

(Optional) Mandatory.

D.3.9

Form 60 Acknowledgment.

Form 60 Acknowledgment number, if applicable.

(Optional) Mandatory.

D.3.10

Identification Type.

Document submitted as proof of identity of the individual. Permissible values are:

A - Passport

B - Election Id Card

C - PAN Card

D - ID Card issued by Government/PSU

E - Driving License

G - UIDAI Letter / Aadhaar Card

H - NREGA job card

Z – Others

Mandatory if valid PAN is not reported.

(Optional) Mandatory.

D.3.11

Identification Number.

Number mentioned in the identification document Mandatory if valid PAN is not reported.

(Optional) Mandatory.

D.3.12

Date of birth/Incorporation.

Individual: Actual Date of Birth; Company: Date of incorporation;

Association of Persons: Date of formation/creation; Trusts: Date of creation of Trust Deed; Partnership Firms: Date of Partnership Deed; LLPs: Date of incorporation/Registration; HUFs: Date of creation of HUF and for ancestral HUF date can be 01-01-0001 where the date of creation is not available. The data format is DD/MM/YYYY Mandatory if valid PAN is not reported.

(Optional) Mandatory.

D.3.13

Nationality/Country of Incorporation.

2 character Country Code (ISO 3166).

(Optional) Mandatory.

D.3.14

Address.

Complete address of the person consisting of house number, building name, street, locality, city, state, Postal Code and country.

Validation.

D.3.15

City / Town.

Name of City, Town or Village.

(Optional) Mandatory.

D.3.16

Postal Code.

In case of India, the 6 digit Pin code as per India Posts has to be mentioned. In case of countries outside India, respective code may be used. If Pin code is not available, use XXXXXX.

Validation.

D.3.17

State Code.

The two digit state code has to be mentioned as per Indian Motor Vehicle Act 1988. If state code is not available, use XX.

Validation.

D.3.18

Country Code.

The Country Code as per ISO 3166 has to be mentioned. Use IN for India. If Country Code is not available, use XX.

Optional.

D.3.19

Mobile/Telephone Number.

Primary Telephone (STD Code-Telephone number) or mobile number (if available).

(Optional) Mandatory.

D.3.20

Other Contact Number.

Other Telephone (STD Code-Telephone number) or mobile number.

Optional.

D.3.21