Regulatory Updates – Forms 97 & 98

Tuesday, May 19, 2026

Form 97

  • Brief description of Form 97
  • Transactions requiring either quoting of PAN or declaration of Form 97
  • Mandatory documentation required while filing Form 97

Form 98

  • Brief description of Form 98
  • Persons required to maintain/report Form 98
  • Due date for filing Form 98

Penalty Provision

  • Section 467 – Penalty for failure to comply with the provisions of Section 262

 

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