Government of India
Ministry of Finance
DGIT(S)/ ADG(S)-2/Notification/ 3 ~ 7' j
Central Board of Direct Taxes
Directorate oflncome Tax (Systems)
Notification No. 3 of2026
New Delhi,/5~eptember, 2026
Procedure for registration of reporting person/entity and submission of Form No.
98 as per rule 160 of the Income-tax Rules, 2026.
Rule 160 of the Income-tax Rules, 2026 (hereinafter, "the Rules") specifies that every
person referred to in clauses (a) and (b) of sub-rule (2), who has received any declaration in
Form No. 97 in relation to a transaction specified in column 2 of Table in rule 159, shall
furnish a statement in Form No. 98.
- As per rule 160, the statement in Form No. 98 shall be furnished through online
transmission of electronic data to a server designated for this purpose. As per sub-rule 3 of
rule 160, the statement in Form No. 98 shall:
- (a) where the declarations are received by the 30th September, be furnished by the 31st
October of that year; and
- (b) where the declarations are received by the 31st March, be furnished by the 30th April
of the financial year immediately following the financial year in which the form is
received.
- In exercise of the powers under rule 332 of the Income-tax Rules, 2026, the Director
General oflncome-tax (Systems) hereby lays down the following procedure:
-
a) Registration and Generation of Income Tax Department Reporting Entity
Identification Number (ITDREIN): The reporting person/entity is required to get
registered with the Income Tax Department by logging in to the e-filing website
(https://eportal.incometax.gov.in) with the log-in ID used for the purpose of filing
the Income Tax Return of the reporting person/entity. The reporting person/entity
needs to click on "Reporting Portal" link under "Pending Actions" tab at e-filing
portal to access "Reporting Portal" for first time registration. The reporting
person/entity will mandatorily be required to enter the details of form type, category
and address of reporting person/entity along with the details of the principal officer.
On successful submission, the ITDREIN is generated and the principal officer will
receive a confirmation e-mail on his/her registered e-mail address and SMS at
his/her registered mobile number. There will be no option to deactivate ITDREIN,
once it is generated.
The reporting person/entity already registered for compliance of erstwhile
Form No: 61 are not required to register for Form No. 98 and the existing ITDREIN
as well as the respective principal officers shall continue to remain valid. For the
purpose of verification of Form No. 98, the principal officer will act as "Designated
Director".
-
b) Submission of Form No. 98: As per rule 160, a statement in Form No. 98 is
required to be furnished by the reporting person/entity. The prescribed Schema,
Report Generation and Validation Utility for Form No. 98 and Generic Submission
Utility can be downloaded from the Reporting Portal under "Resources" tab. The
prepared Statement to be filed is required to be digitally signed by and uploaded at
the Reporting Portal or through Generic Submission Utility through the login
credentials (PAN and password) of the principal officer.
-
c) Submission of correction statement: In case the reporting person/entity comes to
know or discovers any inaccuracy in the information provided in the statement or
the defects have been communicated to the reporting person/entity through Data
Quality Report (DQR) after submission of Statement, it is required to remove the
defects by submitting a correction statement. The number of "Reports Requiring
Correction (RRC)" will be visible against the original statement on Reporting
Portal. The user can download the DQR file from the DQR column under
"Statements" Tab of Reporting Portal, which can then be opened on the Report
Generation Utility to find and fix the errors. The reporting person/entity needs to
rectify all the defects till the number of "Reports Requiring Correction (RRC)"
becomes zero within the specified period.
-
d) Deletion of Submitted Reports in a statement: In case the reporting person/entity
wishes to delete the inadvertently filed reports within a statement, it can choose the
statement type as "Deletion Statement" and file all such reports within a single
statement to be deleted with exact previously filed values against each field. The
manner of filing Deletion Statement shall be similar to submission of con-ection
statement.
-
e) Security, archival and retrieval policies: The reporting person/entity 1s
required to document and implement appropriate information security policies and
procedures with clearly defined roles and responsibilities to ensure security of
submitted information and related
information/documents.
The
reporting
person/entity is also required to document and implement appropriate archival and
retrieval policies and procedures with clearly defined roles and responsibilities to
ensure that submitted information and related information/documents are available
promptly to the competent authorities.
-
f) This notification shall come into force with effect from/5~f September 2026. The
Reporting for F.Y. 2025-26 and earlier years (including correction/ deletion) will
continue as per the provisions of the Income-tax Act, 1961 and the Income-tax
Rules, 1962, through Form No. 61 as per Notification No. 2 of 2018 dated
05.04.2018.
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DGIT (Systems), CBDT
Copy to:
- PPS to the Chairman and Members, CBDT, North Block, New Delhi.
- All Pr, Chief Commissioners/Pr. Director Generals of Income Tax and all Chief
Commissioners/ Director Generals of Income Tax -with a request to circulate amongst all
officers in their regions/charges.
- JS (TPL)-1 & 2/ Media coordination and Official spokesperson of CBDT
- All office of DGIT(Systems) as DIT (IT)/ DIT (Audit)/ DIT (Vig.)/ ADG (System) 1, 3, 4,
5, 6/CIT (CPC-ITR) Bengaluru, CIT (E-Filing) Bengaluru, CIT(OSD), Bengaluru,
CIT(OSD)(DFC) Bengaluru, PCIT(e-Verification), CIT (OSD)PMU Delhi, CIT(OSD)(S)-
Insight 2.0, CIT(ITBA), CIT(OSD)(ITBA), CIT (CPC-TDS) Ghaziabad.
- ADG (PR, PP & OL) with a request for advertisement campaign for the ~otification.
- TPL and ITA Divisions of CBDT.
- The Institute of Chartered Accountants of India, IP Estate, New Delhi.
- Web Manager, "incometaxindia.gov.in" for hosting on the website.
- Database cell for uploading on www.irsofficersonline.gov.in and in DGIT (S) Comer.
- ITBA publisher for uploading on ITBA portal.
S ~A "4" ~\w ~ ~ei~ v
(Sudhanshu Shekhar)
ADG(Systems)-2, CBDT
