Declaration by persons with agricultural income requires name, address, transaction particulars, supporting documents and signed verification. Form 61 requires a declarant relying solely on agricultural income to provide name, address, transaction particulars, supporting address documents and a signed verification that no other taxable income is received; accompanying electronic reporting instructions require Part A metadata (reporting-entity identifier, statement type, dates, principal officer details) and Part B entries (person identification, estimated agricultural and non-agricultural income, and transaction summaries with date, type, amount and mode) with mandatory validation, enumerated codes, and unique identifiers to enable linkage and corrections.