Form 60 declaration to be filed by a person who does not have either a permanent account number (PAN NO) or General Index Register Number (GIR) and who makes payment in cash in respect of transaction specified in clauses (a) to (h) of rule 114 B
Form 61 declaration to be filed by a person who has agricultural income and is not in receipt of any other income chargeable to income-tax in respect of transactions specified in clauses (a) to (h) of rule 114 B