In case a person who enters into any of the aforesaid transactions does not have a PAN Card, He shall file a declaration in Form 60/Form 61
Form 60
Required to be filed in cases where a person enters into any of the transactions mentioned above but does not have a PAN card.
Form 61
Required to be furnished in case a person who has agricultural income and is not in receipt of any other income chargeable to income tax.
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