Notification No. 2/2018

Government of India

What this is

Notification No. 2/2018 was published on 5 April 2018. Its subject is Government of India.

What it does

A notification of the Principal Director General of Income-tax (Systems) laying down the procedure for registration and submission of Form No. 61 under rule 114D of the Income-tax Rules, 1962. It recites that a person referred to in clauses (a) to (k) of rule 114C(1) and in rule 114C(2), who is required to get his accounts audited under section 44AB and who has received a declaration in Form No. 60 in relation to a transaction specified in rule 114B, must furnish the statement in Form No. 61 by online transmission to a designated server — by 31 October of the year for declarations received till 30 September, and by 30 April of the following financial year for declarations received till 31 March. The values under the Statement Type of Form No. 61 are modified and enhanced, the detailed changes to the schema being set out in Annexure A. The procedure then covers migration of already registered reporting persons to the Reporting Portal, fresh registration and generation of the ITDREIN through the e-filing website, digital signing and upload of the statement through the Reporting Portal or the Generic Submission Utility, correction statements against the Data Quality Report, and deletion statements for reports filed inadvertently.

Who it reaches

Persons under rule 114C who are subject to audit under section 44AB and receive Form No. 60 declarations
Principal Officers of reporting entities holding the login credentials
Persons already registered on the e-filing portal whose registration is migrated to the Reporting Portal
Software providers preparing Form No. 61 to the revised schema

The provisions it speaks to

Left, the provision of the Income-tax Act, 1961 as the instrument itself names it. Right, the section of the Income-tax Act, 2025 that the department’s own concordance maps it to — which is where the same ground is now covered.

Under the 1961 Act	Now
s.44AB	s.2, s.58, s.63

The instrument, as the Board published it

The department publishes this one only as a PDF, so the words below were read out of that PDF by machine. That reading can carry its own mistakes — a misread number, a broken line. Check the signed document before you rely on a figure in it. The reading also stopped short of the end of the document: what is below is the opening, not the whole of it.

Government of India
Ministry of Finance
Central Board of Direct Taxes
Directorate of Income Tax (Systems)

Notification No. 2 of 2018
New Delhi, 5th April, 2018

Procedure for registration and submission of Form No. 61 as per Rule 114D of Income-tax Rules, 1962.

Rule 114D of the Income Tax Rules, 1962 (hereunder referred to as the "Rules") specifies that every person referred to in clauses (a) to (k) of sub-rule (1) of rule 114C; and sub-rule (2) of rule 114C and who is required to get his accounts audited under section 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 the financial year immediately following the financial year in which the form is received

3. Modification/ changes in the schema / 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 Form No.61 is attached as Annexure A.

4. In exercise of the powers delegated by Central Board of Direct Taxes ('Board') under sub-rule (4) of Rule 114D of the Income tax Rules 1962, the Principal Director General of Income-tax (Systems) hereby lays down the following procedure:

a) Already registered reporting persons/entities on e-filing portal: The registration details of already registered reporting persons/entities have been migrated from e-filing portal to Reporting Portal. The registered users of such reporting persons/entities shall be communicated of their new login credentials through registered e-mail to be used at Reporting Portal. There is no need of registering again for such persons/entities.

b) New Registration, Generation of Income Tax Department Reporting Entity Identification Number (ITDREIN): The reporting person/entity is required to get registered with the Income Tax Department by logging in to the e-filing website (https://incometaxindiaefiling.gov.in/) with the log in ID used for the purpose of filing the Income Tax Return of the reporting person/entity. The reporting person/entity needs to click on "Reporting Portal" link under "My Account" tab 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 be downloaded from the Reporting Portal under "Resources" tab. The prepared Statement to be filed is required to be digitally signed by and uploaded at the Reporting Portal or through Generic Submission Utility through the login credentials (PAN and password) of the Principal Officer.

d) Submission of correction statement: In case, the reporting person/entity comes to know or discovers any inaccuracy in the information provided in the statement or the defects have been communicated to the reporting person/entity through Data Quality Report (DQR) after submission of Statement, it is required to remove the defects by submitting a correction statement. The number of "Reports Requiring Correction (RRC)" will be visible against the original statement on Reporting Portal under the 'Statement Pending for Correction' tab. The user can download the DQR file from the DQR column under 'Statements Pending for Correction' Tab of Reporting Portal, which can then be opened on the Report Generation utility to find and fix the errors. The reporting person/entity needs to rectify all the defects till the number of "Reports Requiring Correction (RRC) becomes zero within the specified period.

e) Deletion of Submitted Reports in a statement: In case, the reporting person/entity wishes to delete the inadvertently filed reports within a statement, it can choose the statement type as "Deletion Statement" and file all such reports within a single statement to be deleted with exact previously filed values against

Annexure A
Modification / Changes in schema / data structure of Form No. 61

| # | Field | Existing Values | Proposed Values |
|---|-------|-----------------|-----------------|
| 1. | Statement Type (A.2.1) | NB – New Statement containing new information CB – Correction Statement containing corrections for previously submitted information ND – No Data to report | NB – New Statement containing new information CB – Correction Statement containing corrections for previously submitted information DB– Deletion Statement for deletion of previously submitted information ND – No Data to report |

What it changes

The rule numbers are the 1962 Rules’ own, as the notification names them. The right-hand column is the department’s own mapping into the Income-tax Rules, 2026, which renumbered nearly everything.

Rule of the 1962 Rules	Now, in the 2026 Rules
Rule 114B	rule 159
Rule 114C	no counterpart recorded
Rule 114D	rule 160

Forms it touches. Form No. 60, Form No. 61

What to watch

Two due dates govern: 31 October for declarations received till 30 September, and 30 April of the following financial year for those received till 31 March.
Once an ITDREIN is generated there is no option to de-activate it.
Already registered entities must not register afresh; new login credentials for the Reporting Portal reach the registered e-mail.
Defects reported in the Data Quality Report must be cured by a correction statement until the Reports Requiring Correction count is nil, within the specified period.
The extract stops in the middle of the paragraph on deletion statements, so the later paragraphs and Annexure A must be read from the notification itself.

Where you meet it

In filing the statement in Form No. 61 on the Reporting Portal, and in responding to a Data Quality Report on a statement already filed.

What it names

Forms it names. Form No. 60, Form No. 61

Rules it names. Rule 114C, 114D of the Income-tax Rules, 1962. The 1962 Rules were replaced by the Income-tax Rules, 2026, which renumbered nearly everything: a rule number quoted here almost never means the same rule today.

On the same provision

Other instruments in this library that name the same provision of the 1961 Act. They are not necessarily still operative, and a later one may have replaced an earlier one without saying so.

Circular No.15/2025 — Extension of timelines for filing of various reports of audit and income tax returns ITRS for the assessment year 2025 2 29 October 2025
Circular No. 2/2025 — Extension of due date for filing of form no. 56F under the income tax act 1961 18 February 2025
Circular No. 18/2023 — Circular No. 1 g of 2023 20 October 2023
Circular No. 5/2021 — Order under section 119 of the income tax act 1961 25 March 2021
Circular No. 19/2020 — Condonation of delay under section 119 2 b of the income tax act 1961 in filing of form no. 10BB for assessment year 201 3 November 2020
Circular No. 10/2020 — Order under section 119 of the income tax act 1961 regarding reporting requirement under clause 30C and clause 44 of the 24 April 2020

← Notification No. 1/2018 · Notification No. 3/2018 →

What a notification is. A notification is made under a power the Act itself gives, and within that power it is law — unlike a circular, which only binds the department. Its reach is the reach of the enabling provision and no wider, and the date it carries decides from when it works.

Source: the Income Tax Department’s own published text — its page for this instrument.