PAN-less declaration form governs specified transactions, income threshold statements, identity proof, and verification requirements. Form No. 97 requires a PAN-less person, or a covered foreign company, to declare the nature of a specified transaction, confirm that estimated income will remain below the taxable threshold or that no income is chargeable to tax in India, and furnish identity, address, transaction, and supporting document details. The form also prescribes verification of correctness and notes that false statements may attract prosecution under the Act.