Authorisation and recordkeeping requirements govern transactions with notified jurisdictional area persons under the income tax rules. Form No. 61 must be used for authorisation under section 176(3)(a), with one copy furnished to the relevant financial institution and another copy, with proof of deposit or transmission, submitted to the Assessing Officer. The assessee must also take steps to ensure legal enforceability. For transactions with a person in a notified jurisdictional area, specified ownership, group, business and other relevant records must be maintained and preserved for the prescribed period.