Form No. 98 for declarations in Form No. 97: Income Tax Department lays down registration and filing procedure
DGIT (Systems) has notified how a reporting person registers on the Reporting Portal, gets an ITDREIN and files, corrects or deletes the statement in Form No. 98 under rule 160 of the Income-tax Rules, 2026.
Key facts
- In force
- 15 September 2026
- Who it affects
- Persons who receive declarations in Form No. 97 and have to report them
- What it is
- Action needed
- Section
- Income Tax
- Published
- 15 September 2026
In 30 seconds
- Notification No. 3 of 2026 dated 15 September 2026, in force from the same day.
- Declarations received by 30 September are reported by 31 October; those received by 31 March, by 30 April.
- Registration is through the “Reporting Portal” link on the e-filing portal; it generates an ITDREIN.
- Entities already registered for the erstwhile Form No. 61 need not register again.
हिंदी में सार
Form 97 की घोषणाएँ लेने वाले व्यक्ति/संस्था को Form 98 में स्टेटमेंट देना होता है। आयकर विभाग ने 15 सितंबर 2026 की Notification 3 of 2026 से इसकी प्रक्रिया तय की है — e-filing पोर्टल के “Reporting Portal” से रजिस्ट्रेशन, ITDREIN, और ऑनलाइन फाइलिंग। 30 सितंबर तक मिली घोषणाओं का Form 98 31 अक्टूबर तक देना है। जो पहले से Form 61 के लिए रजिस्टर्ड हैं, उन्हें दोबारा रजिस्ट्रेशन नहीं करना।
Who has to file Form No. 98
Rule 160 of the Income-tax Rules, 2026 requires every person referred to in clauses (a) and (b) of sub-rule (2), who has received a declaration in Form No. 97 for a transaction listed in the Table in rule 159, to furnish a statement in Form No. 98. It is furnished online.
| Declarations received by | Form No. 98 to be furnished by |
|---|---|
| 30 September | 31 October of that year |
| 31 March | 30 April of the following financial year |
The procedure
- Register. Log in to the e-filing portal with the ID used for filing the return, open “Reporting Portal” under “Pending Actions”, and enter the form type, category, address and the details of the principal officer. An ITDREIN is generated; it cannot be deactivated afterwards.
- File. Download the schema, the Report Generation and Validation Utility and the Generic Submission Utility from the “Resources” tab. The statement is digitally signed and uploaded with the principal officer’s login.
- Correct. Defects are communicated through a Data Quality Report. A correction statement is filed until the “Reports Requiring Correction” count becomes zero.
- Delete. Reports filed by mistake are removed through a “Deletion Statement”, with the same values as filed earlier.
What stays as it was
- A reporting person already registered for the erstwhile Form No. 61 does not register again; the existing ITDREIN and principal officer continue.
- Reporting for F.Y. 2025-26 and earlier years, including corrections and deletions, continues in Form No. 61 under Notification No. 2 of 2018.
- The reporting person must document and implement information-security, archival and retrieval policies for the information submitted.
How it got here
- Procedure notified and in force
- Form No. 98 due for declarations received by 30 September
Published 15 September 2026. Updated 7 October 2026. This report is for general information and is not professional advice. Read the source document before acting on it.