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    <title>Time and manner in which persons referred to in rule 114C shall furnish a statement containing particulars of Form No. 60.</title>
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    <description>Persons covered by rule 114C who receive Form No. 60 in relation to a transaction specified in rule 114B must furnish a statement in Form No. 61 to the Director or Joint Director of Income-tax (Intelligence and Criminal Investigation) by online transmission of electronic data and obtain an acknowledgement number. Form No. 60 must be retained for six years from the end of the financial year in which the transaction was undertaken. The statement is subject to prescribed filing deadlines, verification requirements, and system-based procedures for secure capture, transmission, archival and retrieval of data.</description>
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    <pubDate>Sat, 19 Jan 2008 22:45:54 +0530</pubDate>
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      <description>Persons covered by rule 114C who receive Form No. 60 in relation to a transaction specified in rule 114B must furnish a statement in Form No. 61 to the Director or Joint Director of Income-tax (Intelligence and Criminal Investigation) by online transmission of electronic data and obtain an acknowledgement number. Form No. 60 must be retained for six years from the end of the financial year in which the transaction was undertaken. The statement is subject to prescribed filing deadlines, verification requirements, and system-based procedures for secure capture, transmission, archival and retrieval of data.</description>
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