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60 Form of declaration to be filed by a person who does not have either a permanent account number or General Index Register Number and who makes payment in cash in respect of transaction specified in clauses (a) to (h) of rule 114B - Income Tax

1. 88/2023 - Dated: 10-10-2023 - Income Tax - Changes in Rule 114B - Transactions in relation to which PAN is to be quoted in all documents for the purpose of section 139A(5)(C).
2. 02/2018 - Dated: 5-4-2018 - Income Tax - Procedure for registration and submission of Form No. 61 as per Rule 114D of Income-tax Rules, 1962.
3. 01/2018 - Dated: 5-4-2018 - Income Tax - Procedure for submission of Form No. 60 by any person who does not have a Permanent Account Number and who enters into any transaction specified in Rule 114B of the Income-tax Rules, 1962
4. 95/2015 - Dated: 30-12-2015 - Income Tax - Income–tax (22nd Amendment) Rules, 2015

1. Section 139A - Permanent account number - Income-tax Act, 1961
2. Rule 114D - Time and manner in which persons referred to in rule 114C shall furnish a statement containing particulars of Form No. 60. - Income-tax Rules, 1962
3. Rule 114C - Verification of Permanent Account Number in transactions specified in rule 114B. - Income-tax Rules, 1962
4. Rule 114B - Transactions in relation to which permanent account number is to be quoted in all documents for the purpose of clause (c) of sub-section (5) of section 139A. - Income-tax Rules, 1962