Income-tax Rules, 1962
FORM NO. 60
[See second proviso to rule 114B]
Form for declaration to be filed by an individual or a person (not being a company or
firm) who does not have a permanent account number and who enters into any
transaction specified in rule 114B
1 First Name
Middle Nam
Surname
2 Date of Birth/ Incorporation of declarant
D D M M Y Y Y Y
3 Fathers Name (in case of individual)
First Name
Middle Name
Surname
4 Flat/ Room No.
5 Floor No.
6 Name of premises
7 Block Name/No.
8 Road/ Street/ Lane
9 Area/ Locality
10 Town/ City
11 District
13 Pin code
12 State
14 Telephone Number (with STD code) 15 Mobile Number
16 Amount of transaction (Rs.)
17 Date of transaction
D D M M Y Y Y Y
18 In case of transaction in joint names, number of persons involved in the
transaction
19 Mode of transaction:
Cash, Cheque, Card, Draft/Bankers Cheque,
Online transfer,
Other
20 Aadhaar Number issued by UIDAI (if available)
21 If applied for PAN and it is not yet generated enter D D M M Y Y Y Y
date of application and acknowledgement number
22 If PAN not applied, fill estimated total income (including income of spouse, minor
child etc. as per section 64 of Income-tax Act, 1961) for the financial year in which
the above transaction is held
a Agricultural income (Rs.)
b Other than agricultural income (Rs.)
23 Details of document being
Document Document Name and address of the
produced in support of identify
code
identification authority issuing the
in Column 1 (Refer Instruction
number
document
overleaf)
24 Details of document being
Document Document Name and address of the
produced in support of address
code
identification authority issuing the
in Columns 4 to 13 (Refer
number
document
Instruction overleaf)
Verification
I, _______________________________________________ do hereby declare that what
is stated above is true to the best of my knowledge and belief. I further declare that I do
not have a Permanent Account Number and my/ our estimated total income (including
income of spouse, minor child etc. as per section 64 of Income-tax Act, 1961) computed
in accordance with the provisions of Income-tax Act, 1961 for the financial year in which
the above transaction is held will be less than maximum amount not chargeable to tax.
Verified today, the ______________ day of ______________ 20_____
Place: ____________
(Signature of declarant)
Note:
1. Before signing the declaration, the declarant should satisfy himself that the information
furnished in this form is true, correct and complete in all respects. Any person making a
false statement in the declaration shall be liable to prosecution under section 277 of the
Income-tax Act, 1961 and on conviction be punishable,
(i) in a case where tax sought to be evaded exceeds twenty-five lakh rupees, with
rigorous imprisonment which shall not be less than six months but which may
extend to seven years and with fine;
(ii) in any other case, with rigorous imprisonment which shall not be less than three
months but which may extend to two years and with fine.
2. The person accepting the declaration shall not accept the declaration where the amount
of income of the nature referred to in item 22b exceeds the maximum amount which is
not chargeable to tax, unless PAN is applied for and column 21 is duly filled.
Instruction:
(1) Documents which can be produced in support of identity and address (not required if
applied for PAN and item 20 is filled): Sl.
A
Nature of Document
Document Proof of
Code
Identity
Proof of
Address
For Individuals and HUF
1. AADHAR card
01
Yes
Yes
2. Bank/Post office passbook bearing photograph
of the person
02
Yes
Yes
3. Electors photo identity card
03
Yes
Yes
04
Yes
Yes
5. Driving License
05
Yes
Yes
6. Passport
06
Yes
Yes
7. Pensioner Photo card
07
Yes
Yes
Guarantee
08
Yes
Yes
9. Caste or Domicile certificate bearing photo of
the person
09
Yes
Yes
10. Certificate of identity/address signed by a
Member of Parliament or Member of
Legislative Assembly or Municipal Councillor
or a Gazetted Officer as per annexure A
prescribed in Form 49A
10
Yes
Yes
11. Certificate from employer as per annexure B
prescribed in Form 49A
11
Yes
Yes
12. Kisan passbook bearing photo
12
Yes
No
13. Arms license
13
Yes
No
14. Central
Government
Health
Scheme
/Ex-servicemen Contributory Health Scheme
card
14
Yes
No
4. Ration/Public Distribution System
bearing photograph of the person
8. National Rural Employment
Scheme (NREGS) Job card
card
15. Photo identity card issued by the government./
Public Sector Undertaking
15
Yes
No
16. Electricity bill (Not more than 3 months old)
16
No
Yes
17. Landline Telephone bill (Not more than 3
months old)
17
No
Yes
18. Water bill (Not more than 3 months old)
18
No
Yes
19. Consumer gas card/book or piped gas bill (Not
more than 3 months old)
19
No
Yes
20. Bank Account Statement (Not more than 3
months old)
20
No
Yes
21. Credit Card statement (Not more than 3
months old)
21
No
Yes
22. Depository Account Statement (Not more than
3 months old)
22
No
Yes
23. Property registration document
23
No
Yes
24. Allotment letter of accommodation from
Government
24
No
Yes
25. Passport of spouse bearing name of the person
25
No
Yes
26. Property tax payment receipt (Not more than
one year old)
26
No
Yes
27
Yes
Yes
28
Yes
Yes
For Association of persons (Trusts)
Copy of trust deed or copy of certificate of
registration issued by Charity Commissioner
For Association of persons (other than Trusts) or
Body of Individuals or Local authority or
Artificial Juridical Person)
Copy of Agreement or copy of certificate of
registration issued by Charity commissioner or
Registrar of Cooperative society or any other
competent authority or any other document
originating from any Central or State Government
Department establishing identity and address of
such person.
(2) In case of a transaction in the name of a Minor, any of the above mentioned
documents as proof of Identity and Address of any of parents/guardians of such
minor shall be deemed to be the proof of identity and address for the minor
declarant, and the declaration should be signed by the parent/guardian.
(3) For HUF any document in the name of Karta of HUF is required.
(4) In case the transaction is in the name of more than one person the total number of
persons should be mentioned in Sl. No. 18 and the total amount of transaction is to
be filled in Sl. No. 16.
In case the estimated total income in column 22b exceeds the maximum amount not
chargeable to tax the person should apply for PAN, fill out item 21 and furnish proof of
submission of application.
