24 September 2021
CBDT vide Notification No. 16/2021 dated 12.03.2021 and Income-tax (4th Amendment) Rules, 2021 amends Income Tax Rule 114E read with Section 285BA of the Income Tax Act, 1961 requiring companies, depositories, post offices and other agencies to report capital gains on transfer of listed securities or units of Mutual Funds, dividend income and interest income for the purpose of pre-filling the return of income.