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    <title>Form of declaration to be filed by a person who does not have either a permanent account number or General Index Register Number and who makes payment in cash in respect of transaction specified in clauses (a) to (h) of rule 114B</title>
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    <description>Form No. 60 prescribes the declaration to be filed by a person without a Permanent Account Number entering into transactions under rule 114B, capturing declarant and transaction particulars, estimated income where PAN is not applied for, Aadhaar if available, and documents supporting identity and address. The declarant must verify non-possession of PAN and declare income below the non-taxable threshold or, for covered foreign companies, absence of income chargeable to tax. The receiving person must refuse the declaration where declared income exceeds the non-taxable limit unless PAN application details are provided; false statements attract penalties under section 277.</description>
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    <pubDate>Thu, 23 Oct 2008 11:26:00 +0530</pubDate>
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      <title>Form of declaration to be filed by a person who does not have either a permanent account number or General Index Register Number and who makes payment in cash in respect of transaction specified in clauses (a) to (h) of rule 114B</title>
      <link>https://www.taxtmi.com/forms?id=830</link>
      <description>Form No. 60 prescribes the declaration to be filed by a person without a Permanent Account Number entering into transactions under rule 114B, capturing declarant and transaction particulars, estimated income where PAN is not applied for, Aadhaar if available, and documents supporting identity and address. The declarant must verify non-possession of PAN and declare income below the non-taxable threshold or, for covered foreign companies, absence of income chargeable to tax. The receiving person must refuse the declaration where declared income exceeds the non-taxable limit unless PAN application details are provided; false statements attract penalties under section 277.</description>
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      <pubDate>Thu, 23 Oct 2008 11:26:00 +0530</pubDate>
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