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<h1>New Rules for Reporting Cash Transactions: Amendments to Income-tax Rules, 1962, with Deadlines and Required Declarations Explained.</h1> The Income-tax (Ninth Amendment) Rules, 2002, effective upon publication in the Official Gazette, amend the Income-tax Rules, 1962. Rule 114D specifies the procedure for individuals mentioned in sub-rule (2) of rule 114C to report transaction details to the Director of Income-tax (Investigation) or Commissioner of Income-tax (Central Information Branch). Required documents include statements detailing transactions involving cash payments, including the name, address, transaction nature, date, amount, and relevant account numbers. Declarations in Forms 60 and 61 must also be submitted, with specified deadlines for submission in two installments by October 31 and April 30 annually.