Reporting obligations under Rule 114D require online submission of Form 61 and correction or deletion filings as prescribed. Obligation to furnish statements in Form No. 61 under Rule 114D arises for persons required to have accounts audited under section 44AB who receive Form No. 60 declarations; statements must be transmitted electronically in the prescribed schema via the Reporting Portal, following registration and generation of an ITDREIN, digitally signed by the Principal Officer, with provisions for correction, deletion, schema modifications and mandatory information security and archival procedures.