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    <description>Prescribes Form No. 98 for furnishing a statement containing particulars of declarations received in Form No. 97 under the income-tax rules. The form requires identification of the reporting person, statement particulars, and details of the principal officer, including contact and address information. It also requires report-wise particulars for each financial transaction, person details, transaction summary information, supporting document details, and verification by the designated director certifying correctness and completeness of the particulars furnished.</description>
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