SFT Codes in the Annual Information Statement (AIS): Complete List & Meaning (2026)
The Annual Information Statement (AIS) shows a comprehensive picture of your financial transactions as reported to the Income Tax Department by banks, mutual funds, registrars, companies and other reporting entities. Most of these entries are tagged with an SFT code (Statement of Financial Transactions code). Understanding what each SFT code means is the first step to reconciling your AIS, avoiding mismatch notices, and filing an accurate Income Tax Return. This guide lists every SFT code, its reporting threshold, who reports it, and the sub-codes you will see against securities and mutual fund transactions.
What is an SFT (Statement of Financial Transactions)?
Under Section 285BA of the Income-tax Act read with Rule 114E, specified entities — banks, sub-registrars, companies, mutual funds, stock exchanges and depositories — must report certain high-value or specified transactions to the Income Tax Department. Each type of transaction carries a standard code (SFT-001 to SFT-018). These reported figures flow into your Form 26AS and, in more detail, into your Annual Information Statement (AIS). When you file your return, the department cross-checks what you declare against these SFT entries.
Complete list of SFT codes
- SFT-001: Purchase of bank drafts or pay orders in cash
- SFT-002: Purchase of pre-paid instruments in cash
- SFT-003: Cash deposit in the current account
- SFT-004: Cash deposit in account other than current account
- SFT-005: Time deposit
- SFT-006: Payment for credit card
- SFT-007: Purchase of bonds or debentures
- SFT-008: Purchase of shares
- SFT-009: Buyback of shares
- SFT-010: Purchase of mutual fund units
- SFT-011: Purchase of foreign currency
- SFT-012: Purchase or sale of immovable property
- SFT-013: Cash payment for goods and services
- SFT-014: Cash deposits during a specified period (9 Nov to 30 Dec 2016)
- SFT-015: Dividend
- SFT-016: Interest income
- SFT-017: Transactions of sale and purchase of securities
- SFT-018: Transactions of sale and purchase of units of mutual funds
SFT codes with reporting thresholds and who reports them
Searching every table on this page. You can also link straight to a code, for example #SFT-016.
| SFT Code | Particulars | Threshold (Aggregation) | Person liable to report |
|---|---|---|---|
| SFT-001 | Purchase of bank drafts or pay orders in cash | Rs. 10 lakh | Banking company, co-operative bank |
| SFT-002 | Purchase of pre-paid instruments in cash | Rs. 10 lakh | Banking company, co-operative bank |
| SFT-003 | Cash deposit in the current account | Rs. 50 lakh | Banking company, co-operative bank |
| SFT-004 | Cash deposit in account other than current account | Rs. 10 lakh | Banking company, co-operative bank or post office |
| SFT-005 | Time deposit | Rs. 10 lakh | Bank, co-operative bank, post office, Nidhi or NBFC |
| SFT-006 | Payment for credit card | Rs. 1 lakh in cash or Rs. 10 lakh in any other mode | Banking company, co-operative bank or post office |
| SFT-007 | Purchase of bonds or debentures | Rs. 10 lakh | Company or institution issuing debentures or bonds |
| SFT-008 | Purchase of shares | Rs. 10 lakh | Company issuing shares |
| SFT-009 | Buyback of shares | Rs. 10 lakh | A company listed on a recognized stock exchange |
| SFT-010 | Purchase of mutual fund units | Rs. 10 lakh | Trustee of the mutual fund or authorized person |
| SFT-011 | Purchase of foreign currency | Rs. 10 lakh | Authorized person under FEMA |
| SFT-012 | Purchase or sale of immovable property | Rs. 30 lakh (per transaction) | Inspector General, Registrar or Sub-Registrar |
| SFT-013 | Cash payment for goods and services | Rs. 2 lakh (per transaction) | Any person liable to audit u/s 44AB |
| SFT-014 | Cash deposits during 9 Nov to 30 Dec 2016 | Rs. 2.5 lakh | Banking company, co-operative bank or post office |
| SFT-015 | Dividend distributed during the year | All dividends distributed | A company paying dividend |
| SFT-016 | Interest paid or credited during the year | As specified | Banks, co-operative banks, post office, NBFC accepting public deposits |
| SFT-017 | Purchase and sale of securities | As reported | Recognized Stock Exchange, Depository, Clearing Corporation, RTA |
| SFT-018 | Purchase and sale of units of mutual fund | As reported | Recognized Stock Exchange, Depository, Clearing Corporation, RTA |
Sub-codes you will see in your AIS
Two of the codes — interest (SFT-016), securities (SFT-017) and mutual funds (SFT-018) — are broken down further into sub-codes so the exact nature of each transaction is clear.
SFT-016 (Interest income) sub-codes
| Sub-Code | Description |
|---|---|
| SFT-016(SB) | Interest from savings bank |
| SFT-016(TD) | Interest from deposits |
SFT-017 (Securities) sub-codes
| Sub-Code | Description |
|---|---|
| SFT-017(LES) | Sale of listed equity share |
| SFT-017(LPS) | Sale of listed preference share |
| SFT-017(LDB) | Sale of listed debentures |
| SFT-017(ZCB) | Sale of zero-coupon bonds |
| SFT-017(CIB) | Sale of listed capital indexed bonds |
| SFT-017(OTH) | Purchase of other listed securities (other than a unit) |
| SFT-017(Pur) | Purchase of securities |
SFT-018 (Mutual fund units) sub-codes
| Sub-Code | Description |
|---|---|
| SFT-018(EMF) | Sale of units of equity-oriented mutual fund |
| SFT-018(UTI) | Sale of units of Unit Trust of India |
| SFT-018(UBT) | Sale of units of business trust |
| SFT-018(OTU) | Sale of other units |
| SFT-018(Pur) | Purchase of units |
How to use SFT codes when filing your ITR
When you open your AIS on the income tax portal, every reported entry is grouped under its SFT code. The right approach is: match each SFT entry against your own records (bank statements, broker contract notes, mutual fund account statements), confirm the amounts, and make sure the corresponding income or transaction is reflected in your return. If an entry is wrong or duplicated, use the AIS feedback facility to mark it as incorrect. Common mismatch triggers are SFT-016 (interest the bank reported but you did not declare), SFT-017 (capital gains from share sales) and SFT-018 (mutual fund redemptions). Reconciling these before you file is the simplest way to avoid an automated mismatch notice under Section 143(1).
Frequently asked questions
What does SFT-017 mean in my AIS?
SFT-017 covers the sale and purchase of securities such as listed shares, preference shares, debentures and bonds. The sub-code (for example, SFT-017(LES) for listed equity shares or SFT-017(Pur) for purchases) tells you exactly which type of security transaction was reported.
Do SFT entries mean I owe tax?
No. An SFT entry is only a report of a transaction. Whether tax is payable depends on the nature of the income — for example, capital gains on a share sale, or interest income. You still need to compute and declare the correct taxable amount in your return.
What should I do if an SFT entry is incorrect?
Use the feedback option in your AIS on the income tax e-filing portal to flag the entry as incorrect, duplicate, or relating to another person. The department updates the derived value based on your feedback.
Need expert help?
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This guide is general information and is not a substitute for professional advice. Rules, rates and deadlines can change — verify the latest position on the relevant official portal or consult a professional before acting.
