Declaration by person claiming receipt of certain incomes without deduction of tax under section 393(6)
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.... in sub-rule (1) may be furnished in any of the following manner :- (a) electronically after duly verifying through an electronic process; or (b) in paper form. (3) The person responsible for paying any income or sum of any nature referred to in section 393(6), shall allot a unique identification number to each declaration received by him in Form No. 121, during every quarter ....
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