Statement filing for Form No. 97 declarations requires electronic submission, retention, due dates, and verification by specified persons. Persons receiving a declaration in Form No. 97 for specified transactions must furnish Form No. 98 electronically to the designated income-tax authority and obtain an acknowledgement number. They must retain Form No. 97 for six years from the end of the financial year of the transaction. The statement is due by 31st October for declarations received by 30th September, or by 30th April of the following financial year for declarations received by 31st March, and must be verified by the specified person depending on whether the filer is an assessee.