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Declaration of income in the form of cash or deposit in an account.
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.... an account maintained with a specified entity, under sub-section (1) of section 199C shall be made in Form-1. (2) The declaration shall be furnished to the Principal Commissioner or the Commissioner, as the case may be, notified under sub-section (1) of section 199G,- (a) electronically under digital signature; or (b) through transmission of data electronically under electronic verification ....