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    <description>Form 60 and Form 61 are declaration forms, not tax returns: Form 60 is for persons without PAN/GIR making certain specified cash payments; Form 61 is for persons with only agricultural income and no other taxable income for the same specified transactions. Rule 12 relates to filing a return on a self-assessment basis; respondents should supply the particulars and facts in the department&#039;s notice to obtain further assistance.</description>
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      <description>Form 60 and Form 61 are declaration forms, not tax returns: Form 60 is for persons without PAN/GIR making certain specified cash payments; Form 61 is for persons with only agricultural income and no other taxable income for the same specified transactions. Rule 12 relates to filing a return on a self-assessment basis; respondents should supply the particulars and facts in the department&#039;s notice to obtain further assistance.</description>
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