https://www.taxtmi.com/acts?id=53431 Form No. 61 must be used for authorisation under section 176(3)(a), with one copy furnished to the relevant financial institution and another copy, with proof of deposit or transmission, submitted to the Assessing Officer. The assessee must also take steps to ensure legal enforceability. For transactions with a person in a notified jurisdictional area, specified ownership, group, business and other relevant records must be maintained and preserved for the prescribed period. en-us Fri, 20 Mar 2026 18:07:19 +0530 Tue, 07 Apr 2026 11:45:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=53431 Form No. 61 must be used for authorisation under section 176(3)(a), with one copy furnished to the relevant financial institution and another copy, with proof of deposit or transmission, submitted to the Assessing Officer. The assessee must also take steps to ensure legal enforceability. For transactions with a person in a notified jurisdictional area, specified ownership, group, business and other relevant records must be maintained and preserved for the prescribed period. Act-Rules Income Tax Fri, 20 Mar 2026 18:07:19 +0530 https://www.taxtmi.com/acts?id=53431