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    <title>Income–tax (22nd Amendment) Rules, 2015</title>
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    <description>The rules require mandatory quoting of the Permanent Account Number in specified transactions and permit a Form No.60 declaration where PAN is absent. Designated persons (registrars, banking officers, insurers, depositories, intermediaries, sellers and other specified agents) must verify PAN or Form No.60, retain declarations, and where applicable transmit particulars electronically in Form No.61. A separate statement of specified financial transactions is to be submitted in Form No.61A by prescribed reporting entities under threshold-based categories, with aggregation, verification, digital filing and designated officer responsibilities.</description>
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