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of <h1>Statement of Reportable Account under Section 285BA of Income-tax Act, 1961; Form 61B per Rule 114G.</h1> This document is a Statement of Reportable Account as required under sub-section (1) of section 285BA of the Income-tax Act, 1961. It is associated with Form 61B and is governed by sub-rule (8) of rule 114G. The form was initially introduced through Notification No. 62/2015 dated August 7, 2015, and later revised by Notification No. 48/2016 dated June 20, 2016, replacing the old version of Form 61B.
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