Procedure for Registration of Reporting Person/Entity and Submission of Form No. 98 under Rule 160 of the Income-tax Rules, 2026

Last updated: 17 September 2026

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This notification outlines the procedure for reporting persons and entities to register with the Income Tax Department and submit Form No. 98. This form is required under Rule 160 of the Income-tax Rules, 2026, for those who have received declarations in Form No. 97 related to specific transactions. Registration involves obtaining an Income Tax Department Reporting Entity Identification Number (ITDREIN) via the e-filing website.

Government of IndiaMinistry of FinanceCentral Board of Direct TaxesDirectorate oflncome Tax (Systems)Notification No. 3 of 2026 New Delhi, 15th September, 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 t

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FAQ :

Form No. 98 is a statement that must be furnished by reporting persons and entities who have received a declaration in Form No. 97 in relation to a transaction specified in rule 159.

Form No. 98 must be furnished online through electronic transmission of data to a designated server.

If declarations are received by 30th September, the form must be submitted by 31st October. If declarations are received by 31st March, the form must be submitted by 30th April of the following financial year.

Registration is done on the e-filing website (https://eportal.incometax.gov.in) using the Income Tax Return login ID. You need to navigate to the 'Reporting Portal' under 'Pending Actions' and provide details of the form type, category, address, and principal officer.

ITDREIN stands for Income Tax Department Reporting Entity Identification Number, which is generated upon successful registration.

No, entities already registered for compliance with the erstwhile Form No. 61 do not need to register again for Form No. 98. Their existing ITDREIN and principal officers remain valid.

Notification No : 3 of 2026 IT
Source : https://www.incometaxindia.gov.in/documents/d/guest/notification-3-of-2026-pdf

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