Declaration for tax-free receipt of specified income requires income details, nil-tax certification, and payer verification.

Declaration form for receipt of specified incomes without deduction of tax, requiring the declarant to furnish identity, residential status, income particulars, estimated total income, earlier declarations and return details, and to certify that the income is correctly stated, not taxable in another person's hands, and will not attract tax on the estimated total income. The payer must verify receipt of the declaration, maintain the related particulars, and accept it only where the tax on the declarant's estimated total income will be nil, subject to the stated monetary condition and the special rule for a resident individual aged sixty years or more.

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