CBDT issues guidelines for Registrars and Share Transfer Age..

Format . Procedure and Guidelines for submission of Statement of Ananclal Transactions ISFTl for Mutual Fund Transactions by Registrar and Share Transfer Agent # Field Mandatory Format Remarks 7. Reason for y VARCHAR ( I) Reason for revision to Correction be stated when the original Statement is corrected. (Refer Permissible values) 8. Statement Date y DATE Statement Date DD-MM-YYYY 9. Reporting Period y DATE First day of the reporting Start Date period DD-MM-YYYY 10. Reporting Period y DATE Last day of the reporting End Date period DD-MM-YYYY 11. Principal Officer y VARCI-IAR Name (150) 12. Principal Officer y VARCHAR Designation (150) 13. Principal Officer y VARCHAR Address (500) 14. Principal Officer y VARCHAR Mobile (15) 15. Principal Officer y VARCHAR Email (50) D.2. Mutual Fu11d Account Summary (MF_ACC_SUMM. TXT) This file contains details ofa person and summary values of the financial transactions for the reporting period. # Field Mandatory Format Remarks I. Sequence y DECIMAL Running sequence number for Number ( 18,0) each line in the file. This number will be used during validation checks. 2. Financial Year y VARCHAR FY in which transaction was (4) recorded-YYYY 3. Reporting y DATE Last day ofthe reporting Period period DD-MM-YYYY 4. AMC Name y VARCHAR AMC’sName (100) 5. AlviC Code y VARCHAR (5) 6. Client ID y VARCHAR Unique Client ID maintained (20) by the reporting entity 8

Format. Procedure and Guidelines for submission of Statement of Flnancial Transactions (SFTl for Mutual fund Transactions by Registrar and Share Transfer Agent # Field Mandatory Format Remarks 7. Client PAN y VARCHAR PAN of the Client. Mention (10) PANNOTAYBL ifnoPA is available. 8. C lient Name y VARCHAR First Holder’s name (250) 9. Client Type y VARCHAR R-Resident (I ) N- Non-resident F – Fil Z -Not Classified 10. Client Status y VARCHAR M-Minor (I) O-Other X -Not Classified 11. Guardian Name N VARCHAR(2 Mandatory if Client Status is ,—-50) ‘Minor’ 12. Guardian PAN N VARC HAR(I Mandatory if Client Status is 0) ‘Minor’ . Mention PANNOT A VBL if no PAN is available. 13. C lient Aadhaar N VARCHAR First Holder’ s Aadhaar (12) 14. Client DOB N DATE First Holder’s DOB/DOI in DD-MM- YYYY ——15. Client Address y VJ\RCHAR First Holder’s Address (400) 16. Client City N VARCHAR First Holder’s Address-city (40) 17. Client State N VARCHAR First Holder’s Address-State code (2) (Refer Permissible values) 18. C lient Pincode N DECIMAL First Holder’s Address-(6,0) Pincode 19. Client Mobile N VJ\RCHAR First I folder’s Mobile Number (15) Number 20. C lient E-mail ID N VARCHAR First Holder’s E-mail ID (100) 21. Joint holding y VARCHAR Whether joint holding exists {I) (YIN) 22. Second Holder N VARCHAR Mandatory if Joint holding PA (10) exists. Mention PANNOTAVBL ifno PAN is available. 23. Second Holder N VARCHAR Mandatory if Joint holding Name (250) exists 9

Format. Procedure and Guidelines for submission of Statement of Fjnancial Transactions (SFTl for ll4Y.t.!@ILu.ru! Transs,ctions by Registrar and Share Transfer Agent # Field Mandatory Format Remarks 24. Second Holder N DATE Second Holder’s DOB/DOI DOB in DD-MM-YYYY 25. Third Holder N VARCHAR Mandatory if Joint holding PA (10) ex ists. Mention PANNOTAVBL ifno PA I is available. 26. Third Holder N VARCHAR Mandatory if Joint holding Name (250) exists 27. Third Holder DATE Third Holder’s DOB/DOI in DOl3 DD-MM-YYYY 28. Opening Value y DECIMAL Value of Holding as on first ( 18,2) day of reporting period 29. Purchase Value y DECIMAL Swn of purchase cost (net of (18.2) transaction charges and stamp duty) dur ing reporting period 30. Transaction y DECIMAL Sum of transaction charges Charges (18,2) during reporting period 31. Stamp Duty y DECIMAL Sum of stamp duty during ( 18,2) reporting period 32. Sale Value y DECIMAL Sum ofValue of Units Sold ( 18,2) (including TDS and excluding SIT and Exit Load) during reporting period 33. SIT y DECIMAL Sum of SIT during reporting (18,2) period 34. Dividend Paid y · DECIMAL Sum of dividend received (18,2) (inclusive ofTDS) during reporting period 35. Closing Value y DECIMAL Total Value of Holding as on (18,2) the last day of reporting period Note: Refer Guidelines for preparation ofSFT for more deta ils D.3. Mutual Fund Tra11sacLion Summary (MF_TRN_S UMM. TXT) This file shall contain details of security level transaction summary in respect of sales/debits during the reporting period. # Field Mandatory Format Remarks I. Sequence y DECIMAL (18,0) Running sequence number Number for each line in the file. This number will be used during validation checks. 10

format. Procedure and Guidelines for submission of statement of financial Transactions rsm for Mutual Fund Transactions by Registrar and Share Transfer Agent # F ield Mandatory Format Remarks 2. Financial y VARCHAR(4) FY in which sale Year transaction was recorded-yyyy 3. Reporting ‘ Y DATE Last day of the reporting Period period DD/MM/YYYY 4. AMC Code y VARCHAR(5) 5. Cl_ient ID y V ARCHAR (20) Client ID maintained by the reporting entity 6. Client PAN y VARCHAR (10) PAN of the Client. Mention PANNOTAVBL ifno PAN is available. 7. Client Name y V ARCHAR (250) First Holder’s name 8. Security y V ARCI-IAR (3) See permissible values Class Code 9. Security y V ARCI IAR (12) Unique security code (e.g. Code ISTN). Mention ISi OTA VBLE ifno ISIN is available. 10. Security y V ARCHAR (200) Name of security (scheme, Name plan and option) 11. Debit Date y DATE Date of Debit in DD/MMIYYYY 12. Debit Type y VARCHAR(I) Refer Guidelines A -AMC (redemption) T – Transfer 13. Credit Type y VARCHAR(l) Refer Guidelines A -AMC (purchase) T – Tra nsfer 14. Asset Type y VARCHAR (1) Refer Guidelines S – Short Term L – Long Term 15. Units y DECIMAL ( 18,3) Units sold or transferred. Refer Guidelines. 16. U nit price y DECIMAL ( 18,2) Estimated sale price per unit 17. Sale y DECIMAL ( 18,2) Estimated sale Consideration consideration 18. COA y DECIMAL ( 18,2) Estimated Cost of acquisition without indexation 11

# I. 2. 3. 4. S. 6. 7. 8. 9. LO. 11. Format. Procedure and Guidelines for submJssion of Statement of Financial Tra115actlons ISFTl for Mutual Fund Transactions by Registrar and Share Transfer Agent # F ield Mandato ry Format Remarks 19. Unit FMV y DECIMAL (18,2) FMV per unit as on 3 1.01.2018. Refer Guide lines 20. Total FMV y DECIMAL (18,2) Total FMV as on 3 1.01.2018. 21. Adjusted N DEClMAL (18,2) If the long-term capital FMV asset was acquired before 01.02.2018, Lower of Sale Consideration and Total FMV. 22. Adjusted N DECIMAL (18,2) Cost of acquisiiion without COA indexation (higher of COA and Adjusted FMV) 23. Indexed COA N DECIMAL (18,2) Wherever applicable 24. STT y DECIMAL ( 18,2) STT Note: Refer Guidelines for preparation of SFT for more details D.4. Mutual F unds Off-Market Tm11sactio11 (MF_OFF_ TRN.TXT) This file shall contain details of Mutual Fund off-market transactions recorded for a person/client during the year. Field Mandator Format Remarks y Sequence umber y DEClMAL Running sequence (18,0) number for each line in the file. Financial Year y VARCHAR(4) Reporting Period y DATE Last day of the reporting oeriod DD-MM-YYYY Transfer Date y DATE Date format-DD-MM-yyyy Transferor AMC Code y VARCHAR (S) Transferor Client LD y VARCHAR (20) Transferor PAN y VARCHAR Mention (10) PANNOTAVBL if no PAN is available. Transferor Name y VARCHAR First Holder’s name (250) Transferee AMC Code y VARCHAR(5) Transferee Client ID y VARCHAR (20) Transferee PAN y VARCHAR Mention ( I 0) PANNOTAVBL if no PAN is available. 12

# 12. 13. 14. 15. 16. 17. 18. 19. 20. 21. Format. Procedure and Guidelines for submission of Statement of Financial Transactions ISFTI for Mutual Fund Transactions by Registrar and Share Transfer Agent Field Mandator Format Remarks y Transferee Name y VARCHAR (250) Security Class Code VARCHAR(3) Refer Permissible values Security Code y VARCHAR Unique Security Code (12) (c.J.?.. ISIN) Security Name y VARCHAR Name of Security (200) Quantity transferred y DECIMAL No of Units transferred (I 8 3) Reported Consideration N DECIMAL Consideration reported (18 2) durin2 transfer EOD Unit Price y DECIMAL Redemption Offer Price (18,2) (Exit Load adjusted NA V) on tl1e date of transfer EODValue y DECIMAL Estimated Transaction (18,2) Value (End of day price) Reason Code y VARCHAR(3) Refer Permissible Values Remarks N VARCHAR Reason (100) Note: Refer Guidelines for preparation ofSFT for more details 13

Format. Procedure and Guidelines for submission of Statement of Financial Transactions (SFTl for Mutual Fund Transactions by Registrar and Share Transfer Agent Permissible Values -Statement Type # Code Description I. NB New Batch (Statement) containing new information 2. DB Deletion Ratch (Statement) 3. CB Correction Batch (Statement) containing corrections for previously submitted information Permissible Values -Reason for Correction # Code Description l. A Acknowledgement or original Statement had many errors which arc being resolved 2. B Errors in original Statement are being corrected suo-motu 3. C The correction report is on account of additional information being submitted 4. ot applicable as this is a new statement/test data/ there is no data to report s. z Other reason Permissible Values -Security C lass Code # Security Class Description Code I. EMF Unit ofEquity Oriented Mutual Fund 2. UTI UnitofUTI 3. OTU Other Units Permissible Values -Transaction Reason # Reason Code Reason Description I. TRD Transmission (change in holding in event of death of a holder) 2. 0TH Other 3. zzz Not Specified 14

Format. Procedure and Guidelines for submission of Statement of Anancial Transactions rsm for Mutual Fund Transactions by Registrar and Share Transfer Agent Permissible Values -State code # State/Union Territo ries Code I. Andaman and Nicobar AN 2. Andhra Pradesh AP 3. Arunachal Pradesh AR 4. Assam AS 5. Bihar BR 6. Chandigarh CH 7. Dadra and Nagar Haveli and Daman and Din DD 8. Delhi DL 9. Goa GA 10. Gujarat OJ 11. Haryana llR 12. Himachal Pradesh HP 13. Jarnmu and Kashmir JK 14. Karnaraka KA 15. Keralam KL 16. Lakshadweep LO 17. Madhya Pradesh MP 18. Maharashtra MH 19. Manipur MN 20. Meghalaya ML 21. Mizoram MZ 22. Nagaland NL 23. Odisha OD 24. Puducherry PY 25. Punjab PN 26. Rajasthan RJ 27. Sikkim SK 28. Tamil Nadu TN 29. Telangana TS 30. Tripura TR 31. Uttar Pradesh UP 32. West Bengal WB 33. Ladakh LA 34. Chhattisgarh CG 35. Uttarakhand UK 36. Jharkhand JH 15

Format. Procedure and Guidelines for submission of Statement of Rnancial Transactions (sm for Mutual Fund Transactions by Registrar and Share Transfer Agent Table -Capital Gain Index Chart Financial Year Cost Inflation Index (Cll) 2001-02 (Base year) 100 2002-03 105 2003-04 109 2004-05 113 2005-06 117 2006-07 122 2007-08 129 2008-09 137 2009-10 148 2010-11 167 2011-12 184 2012- 13 200 2013-14 220 2014-15 240 2015-16 254 2016-17 264 -2017-18 272 2018-19 280 2019-20 289 2020-21 301 2021-22 317 2022-23 331 2023-24 348 2024-25 363 2025-26 376 2026-27 384 16

Format Procedure and Guidelines for submission o f Statement o f Rnancial Transactions (SEI) for Mutual Fund Transactions by Registrar and Share Transfer Agent Anncxure E Validation RuJes The errors have been classified in following categories: Errors Record or report level errors which need to be resolved by user as per the specific error code. Defects The reporting entity needs to correct and submit the reports again in the corrected statement. Exceptions The exceptions should be reviewed by the reporting person/entities and if any information is available, the reporting entity may provide the information. If any defect is noticed, the reporting entity needs to rectify the defect by submitting a correction statement. The validation ru les are as under: # Error Message Error Type File Rejection I. Control Statement Values Mismatch Error y 2. Sequence Number in Submitted file is not E rror y running sequence number 3. Client Data not provided for reported Defect N transaction 4. Mandatory Field is blank Defect N 5. Invalid PAN reported Exception N 6. Excessive Value Reported Exception N 7. Mismatch identified after matching data with Exception other s ubmitted data 17