The statement of financial transaction shall be furnished electronically (under digital signature) in Form No. 61A to the Director of Income-tax (Intelligence and Criminal Investigation) or the Joint Director of Income-tax (Intelligence and Criminal Investigation). However a Post Master General or a Registrar or an Inspector General may furnish Form No. 61A in a computer readable media being a Compact Disc or Digital Video Disc (DVD), alongwith the verification in Form-V on paper.
Further, the statement shall be furnished on or before 31st May immediately following the financial year in which the transaction is registered or recorded.
However, the statement of financial transaction in respect of the transactions listed at serial number (12) and serial number (13) in the Table given in aforesaid FAQ, shall be furnished on or before the 31st day of January, 2017.
Source: Income Tax India’s Official Website