Statements, returns and reporting Became Form 98

Form 61

Statement containing particulars of declaration received in Form No. 60

What this form is

Form 61 belongs to the regime of the Income-tax Act, 1961. The same ground is now covered by Form 98 of the Income-tax Rules, 2026. It is a periodic statement. It reports what happened in a period whether or not anything is owed at the end of it. The assessee signs and files this himself.

Which provision requires it

Neither side of the department’s description names a section or a rule, so there is nothing here we can point at without guessing. The enabling provision is on the form itself.

What it became under the 2026 Rules

The description changed with the number, and the change is worth reading: the 2026 wording points at the Income-tax Act, 2025, and a great deal of what used to sit in a section of the 1961 Act now sits in a Schedule.

Under the 2026 Rules	What the department calls it
Form 98	Statement containing particulars of declaration received in Form No. 97

Where you meet it

You meet it as a recurring obligation with a date attached, generally unconnected to any tax being payable. Because nothing is owed, it is the one that gets forgotten, and the penalty for not filing runs by the day.

Near it

Other forms we have put in the same group — statements, returns and reporting.

Form 3AF, Form 3BB, Form 5C, Form 10, Form 10BBD, Form 10BD, Form 10IG, Form 10IH, Form 10II, Form 10IK, Form 26AS, Form 46

Get the form

Published by the Income Tax Department. The link goes to their file, not a copy of it — a form is revised without notice and a stale copy is worse than none. Both are here because a notice, an order or a judgment may name either number.

Form 61 — 1962 Rules (PDF) Form 98 — 2026 Rules (PDF) All forms at the department

What here is the department’s and what is ours. The form number, the sentence describing it, and the pairing of the old form with the form it became are all taken from the Income Tax Department’s own published forms concordance, and are reproduced as the department wrote them — including its abbreviations and its occasional typing errors. Everything else on this page is ours: the plain-English account of what the form is, the reading of which provision requires it, the grouping the form sits in, the note on where you meet it, and the selection of cases. The department has not said that this form serves that section; we have read that off the description and off its own section concordance, and we can be wrong. Before you rely on any of it, open the form.