Procedure for Registration of Reporting Person or Entity and Submission of Form No. 98
Official title: notification no. 3 of 2026 procedure for registration of reporting person/entity and submission of form no. 98 as per rule 160 of the income tax rules 2026
Notification of Authorised Officer under Section 25 read with Section 47(5) of the FSS Act, 2006 and Regulation 13(1) of FSS (Imports) Regulations, 2017