Reporting of specified cash transactions - deadlines set for forwarding transaction statements and Form 60 and 61 declarations. Rule 114D requires persons under sub-rule (2) of rule 114C to forward to the Director of Income-tax (Investigation) or Commissioner (Central Information Branch) a statement of all documents for cash transactions listed in clauses (a)-(k) of rule 114B, specifying parties, transaction nature and date, amount, and quoted PAN or GIR, together with copies of Forms 60 and 61; transactions under clause (f) of rule 114B are excluded from submission. The materials must be sent in two instalments with specified post-cut-off forwarding deadlines.