Form 60 submission: electronic or paper filing allowed with specified Aadhaar authentication and reporting obligations to authorities. The notification prescribes that persons without PAN may submit Form No. 60 in paper or electronically using electronic verification via approved portals or specified Aadhaar Authentication methods (OTP, biometric, two factor, multi factor); electronic filing may be substituted by paper where IT issues arise. Collectors must assign unique identifiers to declarations, report particulars through Form 61 to a designated server with acknowledgement, provide for incremental reporting with declarant consent, allow inter-entity electronic transmission with consent, and maintain documented information security, archival and retrieval policies.