Declarations and options exercised by the taxpayer Became Form 97

Form 60

Form for declaration to be filed by any person (other than a company or firm) or a foreign company covered by the third proviso to rule 114B, who does not have a permanent account number and who enters into any transaction specified in rule 114B

What this form is

Form 60 belongs to the regime of the Income-tax Act, 1961. The same ground is now covered by Form 97 of the Income-tax Rules, 2026. It is a declaration. The assessee asserts a fact on his own responsibility, and the consequence of the assertion being wrong falls on him.

Which provision requires it

Left, the provision as the department’s description names it. Right, where the same ground is covered now — taken from the department’s own section and rule concordances, not worked out by us.

What the description names	Where it sits now
rule 114B of the 1962 Rules	rule 159

What it became under the 2026 Rules

The description changed with the number, and the change is worth reading: the 2026 wording points at the Income-tax Act, 2025, and a great deal of what used to sit in a section of the 1961 Act now sits in a Schedule.

Under the 2026 Rules	What the department calls it
Form 97	Form for declaration to be filed by any person (other than a company or firm) or a foreign company covered by sub-rule (2) to rule 159 , who does not have a permanent account number and who enters into any transaction specified in rule 159

Where you meet it

You meet it at the counter — at a bank, with an employer, with a buyer — where somebody wants a fact confirmed in writing before he acts on it.

Near it

Other forms we have put in the same group — declarations and options exercised by the taxpayer.

Form 3CFA, Form 9A, Form 10BBB, Form 10BA, Form 10EE, Form 65

Get the form

Published by the Income Tax Department. The link goes to their file, not a copy of it — a form is revised without notice and a stale copy is worse than none. Both are here because a notice, an order or a judgment may name either number.

Form 60 — 1962 Rules (PDF) Form 97 — 2026 Rules (PDF) All forms at the department

What here is the department’s and what is ours. The form number, the sentence describing it, and the pairing of the old form with the form it became are all taken from the Income Tax Department’s own published forms concordance, and are reproduced as the department wrote them — including its abbreviations and its occasional typing errors. Everything else on this page is ours: the plain-English account of what the form is, the reading of which provision requires it, the grouping the form sits in, the note on where you meet it, and the selection of cases. The department has not said that this form serves that section; we have read that off the description and off its own section concordance, and we can be wrong. Before you rely on any of it, open the form.