Reporting obligation procedures: electronic registration and submission of Form 61B require e filing registration and a digital signature. The Principal DGIT (Systems) prescribes registration on the e-filing portal for reporting financial institutions, requiring selection of calendar year and reporting entity category, download of the prescribed schema, and upload of Form 61B or a Nil statement via the designated online facility. Submissions must be made using a Digital Signature Certificate; Nil statements require a DSC-backed declaration on pre-existing and new accounts. If the designated director is the authorised signatory under section 140, that person's DSC must be used; other DSC procedures will be notified separately.