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of <h1>Income Tax Rules Amended: Rule 114E Requires Annual Info Return in Form 61A for Specified Transactions</h1> The Income-tax (Twenty-first Amendment) Rules, 2005, effective from December 1, 2004, amend the Income-tax Rules, 1962. Rule 114E is substituted, requiring the furnishing of an Annual Information Return in Form No. 61A, replacing Form No. 65. The amendment specifies the persons and transactions subject to reporting, such as significant cash deposits, credit card payments, mutual fund acquisitions, and property transactions. Returns must be submitted electronically or on specified media by August 31 following the financial year. The amendment includes detailed instructions for filing, verification, and data security, and appoints an Annual Information Return-Administrator for oversight.
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