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    <title>Procedure for submission of Form No. 60 by any person who does not have a Permanent Account Number and who enters into any transaction specified in Rule 114B of the Income-tax Rules, 1962</title>
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    <description>The notification prescribes that persons without PAN may submit Form No. 60 in paper or electronically using electronic verification via approved portals or specified Aadhaar Authentication methods (OTP, biometric, two factor, multi factor); electronic filing may be substituted by paper where IT issues arise. Collectors must assign unique identifiers to declarations, report particulars through Form 61 to a designated server with acknowledgement, provide for incremental reporting with declarant consent, allow inter-entity electronic transmission with consent, and maintain documented information security, archival and retrieval policies.</description>
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    <pubDate>Thu, 05 Apr 2018 00:00:00 +0530</pubDate>
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      <description>The notification prescribes that persons without PAN may submit Form No. 60 in paper or electronically using electronic verification via approved portals or specified Aadhaar Authentication methods (OTP, biometric, two factor, multi factor); electronic filing may be substituted by paper where IT issues arise. Collectors must assign unique identifiers to declarations, report particulars through Form 61 to a designated server with acknowledgement, provide for incremental reporting with declarant consent, allow inter-entity electronic transmission with consent, and maintain documented information security, archival and retrieval policies.</description>
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