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Form 60: A Complete Guide to Fill and Download the Declaration



What is Form 60 PDF Download?




If you do not have a Permanent Account Number (PAN) or you have applied for it but not received it yet, you may face some difficulties in carrying out certain transactions that require PAN. However, there is a way to overcome this problem by filing a declaration called Form 60. In this article, we will explain what is Form 60, how to fill it, how to download it, when to submit it, and what are its benefits.


Introduction




What is Form 60 and why it is required




what is form 60 pdf download



Form 60 is a document that must be filed by a person (not a company or firm) who does not have a PAN and who enters into any transaction specified in Rule 114B of the Income-tax Rules, 1962. These transactions include opening a bank account, buying or selling a property, applying for a credit card, paying for foreign travel, etc. As per the income tax provisions, it is mandatory to quote PAN in these transactions to prevent tax evasion and fraud. However, if a person does not have a PAN or has applied for it but not received it yet, he or she can file Form 60 as an alternative.


Who can file Form 60 and when


Form 60 can be filed by any individual or person (not being a company or firm) who does not have a PAN or whose PAN allotment is pending. However, there are some conditions for filing Form 60. First, the person's total income (other than agricultural income) should not exceed the basic exemption limit for the financial year in which the transaction is held. Second, the person should not have applied for PAN after entering into the transaction. Third, the person should mention the date of application and acknowledgement number of PAN if he or she has applied for it but not received it yet.


How to Fill Form 60




The details to be filled in Form 60


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Form 60 has two parts: Part A and Part B. Part A contains the personal details of the person filing the form such as name, address, date of birth, gender, etc. Part B contains the details of the transaction such as nature and value of transaction, mode of payment, name and address of the other party, etc. The person filing the form should fill all the relevant details in both parts and sign or thumb impression at the end.


The documents to be attached with Form 60


Along with Form 60, the person filing the form should also attach some supporting documents such as proof of identity, proof of address, proof of date of birth, etc. The list of acceptable documents is given in Rule 114B of the Income-tax Rules, 1962. Some examples of these documents are Aadhaar card, voter ID card, driving license, passport, ration card, electricity bill, bank statement, etc.


How to Download Form 60




The sources to download Form 60 online


Form 60 can be downloaded online from various sources such as:


The official website of the Income Tax Department (


  • The official website of NSDL e-Governance Infrastructure Limited ( -nsdl.co.in)



The official website of UTI Infrastructure Technology and Services Limited (


  • The official website of the bank or financial institution where the transaction is held



The steps to download Form 60 from the income tax portal


One of the easiest ways to download Form 60 is from the income tax portal. The steps to download Form 60 from the income tax portal are as follows:


Visit the official website of the Income Tax Department (


  • Click on the 'Forms/Downloads' tab on the homepage



  • Select 'Income Tax Forms' from the drop-down menu



  • Scroll down to find 'Form No. : 60' under the heading 'Other Forms'



  • Click on the 'PDF' icon to download Form 60 in PDF format



  • Print or save Form 60 for future use



When to Submit Form 60




The transactions where PAN is mandatory and Form 60 can be used as an alternative


As per Rule 114B of the Income-tax Rules, 1962, there are certain transactions where quoting PAN is mandatory. However, if a person does not have a PAN or has applied for it but not received it yet, he or she can use Form 60 as an alternative. Some of these transactions are:


Nature of transactionValue of transaction


Opening a bank account (other than a time deposit)Any amount


Opening a time deposit with a bank, post office, or co-operative bankExceeding Rs. 50,000 in a single day or aggregating to more than Rs. 5 lakh in a financial year


Paying for foreign travel (including fare, hotel, etc.) in cash or by draftExceeding Rs. 50,000 at any one time


Paying for hotel or restaurant bills in cash or by cardExceeding Rs. 50,000 at any one time


Paying for life insurance premium in cash or by chequeExceeding Rs. 50,000 in a financial year


Paying for purchase or sale of immovable propertyExceeding Rs. 10 lakh or valued by stamp valuation authority at more than Rs. 10 lakh


Paying for purchase or sale of motor vehicle (other than two-wheeler)Any amount


Paying for purchase or sale of securities (other than shares)Exceeding Rs. 1 lakh per transaction


Paying for purchase or sale of shares of unlisted companyExceeding Rs. 1 lakh per transaction


Paying for purchase of mutual fund units, bonds, debentures, etc.Exceeding Rs. 50,000 per transaction


Paying for purchase of bank drafts, pay orders, banker's cheques, etc.Exceeding Rs. 50,000 per day in cash


Paying for deposit or withdrawal of cash from bank account (other than current account or time deposit)Exceeding Rs. 50,000 per day in cash


Paying for deposit or withdrawal of cash from current account with a bank or co-operative bankExceeding Rs. 50,000 per day in cash or aggregating to more than Rs. 12.5 lakh in a financial year


Paying for application for credit card or debit cardAny amount


Paying for payment in cash for goods or services (other than those specified above)Exceeding Rs. 2 lakh per transaction


Note: The above list is not exhaustive and may change from time to time as per the income tax rules.


The time limit for submitting Form 60 to the concerned authority


The person filing Form 60 should submit it to the concerned authority (such as the bank, the post office, the insurance company, etc.) where the transaction is held within the specified time limit. The time limit for submitting Form 60 varies depending on the nature of the transaction. Some of the common time limits are as follows:


  • For opening a bank account or a time deposit, Form 60 should be submitted at the time of opening the account or making the deposit.



  • For applying for a credit card or a debit card, Form 60 should be submitted along with the application form.



  • For paying for foreign travel, hotel bills, life insurance premium, etc., Form 60 should be submitted at the time of making the payment.



  • For buying or selling a property, a motor vehicle, securities, etc., Form 60 should be submitted within 15 days from the end of the month in which the transaction is held.



  • For depositing or withdrawing cash from bank account, Form 60 should be submitted at the time of depositing or withdrawing the cash.



Benefits of Form 60




How Form 60 helps in carrying out transactions without PAN


Form 60 is a useful document for those who do not have a PAN or whose PAN allotment is pending. By filing Form 60, they can carry out various transactions that require PAN without any hassle. Form 60 acts as a proof that they have applied for PAN or that they are not liable to obtain PAN as their income is below the taxable limit. Form 60 also helps them to avoid any penalty or inconvenience that may arise due to non-quoting of PAN in these transactions.


How Form 60 helps in complying with the income tax provisions


Form 60 also helps in complying with the income tax provisions and preventing tax evasion and fraud. By filing Form 60, the person declares that he or she has no taxable income (other than agricultural income) and that he or she has not applied for PAN after entering into the transaction. This declaration is verified by the concerned authority (such as the bank, the post office, etc.) and reported to the Income Tax Department. This helps in ensuring that the person is not hiding any income or assets from the tax authorities and that he or she is paying the due taxes as per the law.


Conclusion




In this article, we have explained what is Form 60, how to fill it, how to download it, when to submit it, and what are its benefits. We hope that this article has helped you to understand Form 60 better and to use it effectively in your transactions. If you have any queries or feedback regarding this article, please feel free to contact us. Thank you for reading!


FAQs




Q1: What is the difference between Form 60 and Form 61?




A1: Form 60 is a declaration filed by a person who does not have a PAN and who enters into any transaction specified in Rule 114B of the Income-tax Rules, 1962. Form 61 is a declaration filed by a person who has an agricultural income and who does not have any other income chargeable to tax.


Q2: Can I file Form 60 online?




A2: Yes, you can file Form 60 online through the e-filing portal of the Income Tax Department ( You need to register yourself on the portal and login with your user ID and password. Then, you need to go to 'e-File' tab and select 'Prepare and Submit Online Forms'. Then, you need to select 'Form No. : 60' from the drop-down menu and fill in the required details. You can also upload any supporting documents if required. After filling and verifying the form, you need to submit it online.


Q3: What are the consequences of not filing Form 60?




A3: If you do not file Form 60 when required, you may face some consequences such as:


  • You may not be able to carry out certain transactions that require PAN.



  • You may be liable to pay a penalty of Rs. 10,000 under Section 272B of the Income-tax Act, 1961 for non-quoting of PAN.



  • You may be subject to scrutiny or inquiry by the Income Tax Department for non-compliance with the income tax provisions.



Q4: How can I check the status of my PAN application?




A4: If you have applied for PAN but not received it yet, you can check the status of your PAN application online through the websites of NSDL e-Governance Infrastructure Limited ( or UTI Infrastructure Technology and Services Limited ( You need to enter your application number or acknowledgement number and your date of birth or incorporation to check the status of your PAN application.


Q5: Can I file Form 60 for more than one transaction?




A5: Yes, you can file Form 60 for more than one transaction if they are of the same nature and are held with the same person or entity. For example, if you open a bank account and a time deposit with the same bank, you can file one Form 60 for both transactions. However, if the transactions are of different nature or are held with different persons or entities, you need to file separate Form 60 for each transaction. 44f88ac181


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