https://www.taxtmi.com/acts?id=53466 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. en-us Fri, 20 Mar 2026 18:17:43 +0530 Tue, 07 Apr 2026 14:32:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=53466 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. Act-Rules Income Tax Fri, 20 Mar 2026 18:17:43 +0530 https://www.taxtmi.com/acts?id=53466