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 India
Ministry of Finance
Central Board of Direct Taxes
Directorate 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 to a transaction specified in column 2 of Table in rule 159, shall furnish a statement in Form No. 98.

2. 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.

3. 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"

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.