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TMI BlogTime and manner in which persons referred to in rule 114C shall furnish a statement containing particulars of Form No. 60.X X X X Extracts X X X X X X X X Extracts X X X X ..... to (k) of sub-rule (1) of rule 114C ; and (II) sub-rule (2) of rule 114C and who is required to get his accounts audited under section 44AB of the Act , who has received any declaration in Form No. 60, on or after the 1st day of January, 2016, in relation to a transaction specified in rule 114B, shall- (i) furnish a statement in Form No. 61 containing particulars of such declara ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rovided that the statement in respect of the transactions listed in clause (ii) of column (3) of serial number (10) of the Table under rule 114B shall be furnished on or before the 15th day of January, 2017. ] (3) The statement referred to in clause (i) of sub-rule (1) shall be verified- (a) in a case where the person furnishing the statement is an assessee as defined in clause (7) of se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... No. 60 and Form No. 61. 114D. (1) Every person referred to in sub-rule (2) of rule 114C shall forward to the Commissioner of Income-tax (Central Information Branch) having territorial jurisdiction over the area in which the transaction is entered into, the following documents, namely: (a) copies of declaration in Form No. 60 referred to in the second proviso to rule 114B; ..... X X X X Extracts X X X X X X X X Extracts X X X X
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