Is Form 61 still used?

Yes, for F.Y. 2025-26 and earlier years. Form 98 applies to later periods.

The registration number generated when a reporting entity registers with the Income Tax Department on the e-filing portal. It is needed to file Form 98.

Form 98 Filing Procedure and Due Date: Notification 3/2026

Form 97 declarations moving into a secure server for filing Form 98, with the first due date of 31 October 2026

The Director General of Income-tax (Systems) has issued Notification No. 3 of 2026, dated 5 September 2026, laying down the procedure, format and standards for furnishing Form No. 98 under Rule 160 of the Income-tax Rules, 2026. Form 98 is the statement of declarations received in Form No. 97 for transactions specified under Rule 159. It replaces the old Form 61 for tax year 2026-27 onwards.

For background on the change from Forms 60 and 61, see our guide: Form 60 and 61 are now Form 97 and 98.

Who must file Form 98

Every person referred to in clauses (a) and (b) of sub-rule (2) of Rule 160 who has received any declaration in Form No. 97 must furnish a statement in Form No. 98.

Due dates

Declarations received	Form 98 due by
Up to 30 September	31 October of the same year
Up to 31 March	30 April immediately following

So the first Form 98 statement, for Form 97 declarations received up to 30 September 2026, is due by 31 October 2026.

How to file Form 98

Register on the e-filing portal
The reporting entity registers with the Income Tax Department through the e-filing portal, entering its form type, category and address and the details of its principal officer. On successful submission, an ITDREIN is generated.
Download the utility
Download the prescribed schema and the Report Generation and Validation Utility for Form 98 from the Reporting Portal.
Prepare and validate the statement
Prepare the statement in the utility and validate it.
Sign and upload
The statement must be digitally signed and uploaded on the Reporting Portal, or through the Generic Submission Utility, using the login credentials (PAN and password) of the principal officer. For verification of Form 98, the principal officer acts as the "Designated Director".

Corrections and deletions

Correction statements: download the Data Quality Report and rectify defects until the number of "Reports Requiring Correction (RRC)" becomes zero.
Deletion statements: reports filed by mistake can be deleted by filing them again with the exact previously filed values against each field.

FY 2025-26 and earlier years

Reporting for F.Y. 2025-26 and earlier years continues through Form No. 61, as per Notification No. 2 of 2018.

Frequently Asked Questions

For Form 97 declarations received up to 30 September, by 31 October of the same year; for declarations received up to 31 March, by 30 April immediately following.