Declaration under section 197A(1C) allows seniors to claim certain receipts without tax deduction, subject to payer verification. A resident individual aged sixty years or more may furnish a prescribed declaration to claim certain receipts without deduction of tax, providing identity (PAN/Aadhaar), estimated income for which non-deduction is claimed, and estimated total income; the declarant must verify residency and that incomes are not includible in another's total income and declare that tax on estimated total income will be nil. The payer must record payer particulars, allot a unique reference for each declaration, verify the reported incomes, refuse declarations exceeding the non-taxable limit after deductions/set-offs (subject to rebate exception), and report the reference in TDS returns.