9911796707
TMI BlogProcedure for registration and submission of Form No. 61 as per Rule 114D of Income-tax Rules, 1962.X X X X Extracts X X X X X X X X Extracts X X X X ..... 44AB of the Income Tax Act,1961 (hereunder referred to as the "Act") who has received any declaration in Form No. 60, in relation to a transaction specified in rule114B, shall furnish a statement in Form No. 61. 2. As per sub-rule (1)(i) and sub-rule (4) of Rule 114D, the statement in Form No. 61 shall be furnished through online transmission of electronic data to a server designated for this purpose and in accordance with the data structure specified in this regard by the Principal Director General of Income-tax (Systems). The statement shall be furnished: (i) Where the declarations are received till 30th September, by the 31st October of that year; and (ii) Where the declarations are received till 31st March, by the 30th April of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at e-filing portal to access 'Reporting Portal' for first time registration. The reporting person/entity will mandatorily be required to enter the details of form type, category and address of reporting person/entity along with details of Principal Officer. On successful submission, the ITDREIN is generated and the Principal Officer will receive a confirmation e-mail on his/her registered e-mail address and SMS at his/her registered mobile number. There will be no option to de-activate ITDREIN, once it is generated. c) Submission of Form No. 61: Every reporting person/entity is required to submit the Statement in Form No. 61. The prescribed schema, Report Generation and Validation Utility for Form No. 61 and Generic Submission Utility can ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... values against within a single statement to be deleted with exact previously filed values against each field. The manner of filing Deletion Statement shall be similar to submission of correction statement. f) Modification/ changes in the schema I data structure of Form No. 61: The values under Statement Type of Form No. 61 have been modified / enhanced. The detailed list of modification / changes in schema / data structure of the Form No.61 is attached as Annexure A. g) Security, archival and retrieval policies: The reporting person/entity is required to document and implement appropriate information security policies and procedures with clearly defined roles and responsibilities to ensure security of submitted information and related inf ..... X X X X Extracts X X X X X X X X Extracts X X X X
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