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    <title>Form of declaration to be filed by a person who has agricultural income is not in receipt of any other income chargeable to income-tax in respect of transactions specified in clauses (a) to (h) of rule 114B</title>
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    <description>Form 61 requires a declarant relying solely on agricultural income to provide name, address, transaction particulars, supporting address documents and a signed verification that no other taxable income is received; accompanying electronic reporting instructions require Part A metadata (reporting-entity identifier, statement type, dates, principal officer details) and Part B entries (person identification, estimated agricultural and non-agricultural income, and transaction summaries with date, type, amount and mode) with mandatory validation, enumerated codes, and unique identifiers to enable linkage and corrections.</description>
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      <description>Form 61 requires a declarant relying solely on agricultural income to provide name, address, transaction particulars, supporting address documents and a signed verification that no other taxable income is received; accompanying electronic reporting instructions require Part A metadata (reporting-entity identifier, statement type, dates, principal officer details) and Part B entries (person identification, estimated agricultural and non-agricultural income, and transaction summaries with date, type, amount and mode) with mandatory validation, enumerated codes, and unique identifiers to enable linkage and corrections.</description>
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