CBDT Notifies New Procedure for Reporting and Form 98 Submission
The Central Board of Direct Taxes (CBDT) has released Notification No. 3 of 2026, outlining the official procedure for the registration of reporting persons/entities. This notification also details the process for submitting Form No. 98, in accordance with Rule 160 of the Income-tax Rules, 2026. This is an important update for all entities required to comply with these reporting regulations.
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