https://www.taxtmi.com/acts?id=53466 Specified persons receiving Form No. 97 declarations for transactions covered by rule 159 must electronically furnish particulars in Form No. 98 through the designated server and obtain an acknowledgement number. They must retain Form No. 97 for six years from the end of the financial year of the transaction. Filing deadlines depend on when declarations are received, and verification is required from the authorised person for an assessee or, otherwise, the person identified in column 4 of the table in rule 159. en-us Fri, 20 Mar 2026 18:17:43 +0530 Fri, 18 Sep 2026 11:44:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=53466 Specified persons receiving Form No. 97 declarations for transactions covered by rule 159 must electronically furnish particulars in Form No. 98 through the designated server and obtain an acknowledgement number. They must retain Form No. 97 for six years from the end of the financial year of the transaction. Filing deadlines depend on when declarations are received, and verification is required from the authorised person for an assessee or, otherwise, the person identified in column 4 of the table in rule 159. Act-Rules Income Tax Fri, 20 Mar 2026 18:17:43 +0530 https://www.taxtmi.com/acts?id=53466