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Income-tax (22nd Amendment) Rules, 2015
January, 13th 2016
       [TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II,
                            SECTION 3, SUB-SECTION (ii)]

                                   GOVERNMENT OF INDIA
                                    MINISTRY OF FINANCE
                                  DEPARTMENT OF REVENUE
                               CENTRAL BOARD OF DIRECT TAXES

                                               Notification

                                                               New Delhi, the 30th December, 2015

              S.O. 3545(E)- In exercise of the powers conferred by section 139A, section 271FAA
       and section 285BA, read with section 295 of the Income-tax Act, 1961 (43 of 1961), the Central
       Board of Direct Taxes hereby makes the following rules further to amend the Income-tax Rules,
       1962, namely:-

       1. (1) These rules may be called the Income­tax (22nd Amendment) Rules, 2015.
          (2) Rules 114B, 114C and 114D shall come into force from the 1st day of January, 2016
          and rule 114E shall come into force from the 1st day of April, 2016.

       2. In the Income-tax Rules, 1962 (hereinafter referred to as the said rules), for rules 114B,
       114C, 114D and 114E, the following rules shall respectively be substituted, namely:-

       "114B. Transactions in relation to which permanent account number is to be quoted in
       all documents for the purpose of clause (c) of sub-section (5) of section 139A.-
       Every person shall quote his permanent account number in all documents pertaining to the
       transactions specified in the Table below, namely:--
                                                   TABLE
Sl.No.                  Nature of transaction                             Value of transaction
 (1)                                (2)                                          (3)
  1.      Sale or purchase of a motor vehicle or vehicle, as All such transactions.
          defined in clause (28) of section 2 of the Motor
          Vehicles Act, 1988 (59 of 1988) which requires
          registration by a registering authority under Chapter
          IV of that Act, other than two wheeled vehicles.
  2.      Opening an account [other than a time-deposit All such transactions.
          referred to at Sl. No.12 and a Basic Savings Bank
          Deposit Account] with a banking company or a co-
          operative bank to which the Banking Regulation
          Act, 1949 (10 of 1949), applies (including any bank
          or banking institution referred to in section 51 of
          that Act).
  3.      Making an application to any banking company or All such transactions.
          a co-operative bank to which the Banking

                                                    -1-
      Regulation Act, 1949 (10 of 1949), applies
      (including any bank or banking institution referred
      to in section 51 of that Act) or to any other company
      or institution, for issue of a credit or debit card.
4.    Opening of a demat account with a depository, All such transactions.
      participant, custodian of securities or any other
      person registered under sub-section (1A) of section
      12 of the Securities and Exchange Board of India
      Act, 1992 (15 of 1992).
5.    Payment to a hotel or restaurant against a bill or Payment in cash of an amount exceeding
      bills at any one time.                             fifty thousand rupees.
6.    Payment in connection with travel to any foreign Payment in cash of an amount exceeding
      country or payment for purchase of any foreign fifty thousand rupees.
      currency at any one time.
7.    Payment to a Mutual Fund for purchase of its units. Amount exceeding fifty thousand rupees.
8.    Payment to a company or an institution for Amount exceeding fifty thousand rupees.
      acquiring debentures or bonds issued by it.
9.    Payment to the Reserve Bank of India, constituted Amount exceeding fifty thousand rupees.
      under section 3 of the Reserve Bank of India Act,
      1934 (2 of 1934) for acquiring bonds issued by it.
10.   Deposit with a banking company or a co-operative Deposits in cash exceeding fifty thousand
      bank to which the Banking Regulation Act, 1949 rupees during any one day.
      (10 of 1949), applies (including any bank or
      banking institution referred to in section 51 of that
      Act).
11.   Purchase of bank drafts or pay orders or banker's Payment in cash for an amount exceeding
      cheques from a banking company or a co-operative fifty thousand rupees during any one day.
      bank to which the Banking Regulation Act, 1949
      (10 of 1949), applies (including any bank or
      banking institution referred to in section 51 of that
      Act).
12.   A time deposit with, -                                  Amount exceeding fifty thousand rupees
          (i) a banking company or a co-operative bank to or aggregating to more than five lakh
          which the Banking Regulation Act, 1949 (10 of rupees during a financial year.
          1949), applies (including any bank or banking
          institution referred to in section 51 of that Act);
          (ii) a Post Office;
          (iii) a Nidhi referred to in section 406 of the
          Companies Act, 2013 (18 of 2013); or
          (iv) a non-banking financial company which
          holds a certificate of registration under section
          45-IA of the Reserve Bank of India Act, 1934
          (2 of 1934), to hold or accept deposit from
          public.



                                                 -2-
13.       Payment for one or more pre-paid payment                  Payment in cash or by way of a bank draft
          instruments, as defined in the policy guidelines for      or pay order or banker's cheque of an
          issuance and operation of pre-paid payment                amount aggregating to more than fifty
                                                                    thousand rupees in a financial year.
          instruments issued by Reserve Bank of India under
          section 18 of the Payment and Settlement Systems
          Act, 2007 (51 of 2007), to a banking company or a
          co-operative bank to which the Banking Regulation
          Act, 1949 (10 of 1949), applies (including any bank
          or banking institution referred to in section 51 of
          that Act) or to any other company or institution.
14.       Payment as life insurance premium to an insurer as Amount aggregating to more than fifty
          defined in clause (9) of section 2 of the Insurance thousand rupees in a financial year.
          Act, 1938 (4 of 1938).
15.       A contract for sale or purchase of securities (other Amount exceeding one lakh rupees per
          than shares) as defined in clause (h) of section 2 of transaction.
          the Securities Contracts (Regulation) Act, 1956 (42
          of 1956).
16.       Sale or purchase, by any person, of shares of a Amount exceeding one lakh rupees per
          company not listed in a recognised stock exchange. transaction.
17.       Sale or purchase of any immovable property.               Amount exceeding ten lakh rupees or
                                                                    valued by stamp valuation authority
                                                                    referred to in section 50C of the Act at an
                                                                    amount exceeding ten lakh rupees.
18.       Sale or purchase, by any person, of goods or Amount exceeding two lakh rupees per
          services of any nature other than those specified at transaction:
          Sl. No. 1 to 17 of this Table, if any.

      Provided that where a person, entering into any transaction referred to in this rule, is a minor
      and who does not have any income chargeable to income-tax, he shall quote the permanent
      account number of his father or mother or guardian, as the case may be, in the document
      pertaining to the said transaction:
      Provided further that any person who does not have a permanent account number and who
      enters into any transaction specified in this rule, he shall make a declaration in Form No.60
      giving therein the particulars of such transaction:
      Provided also that the provisions of this rule shall not apply to the following class or classes
      of persons, namely:-
            (i) the Central Government, the State Governments and the Consular Offices;
            (ii) the non-residents referred to in clause (30) of section 2 of the Act in respect of the
                 transactions other than a transaction referred to at Sl. No. 1 or 2 or 4 or 7 or 8 or 10 or
                 12 or 14 or 15 or 16 or 17 of the Table.
      Explanation.--For the purposes of this rule,--
           (1) "payment in connection with travel" includes payment towards fare, or to a travel
                 agent or a tour operator, or to an authorised person as defined in clause (c) of section
                 2 of the Foreign Exchange Management Act, 1999 (42 of 1999);


                                                       -3-
(2) "travel agent or tour operator" includes a person who makes arrangements for air,
    surface or maritime travel or provides services relating to accommodation, tours,
    entertainment, passport, visa, foreign exchange, travel related insurance or other travel
    related services either severally or in package;
(3) "time deposit" means any deposit which is repayable on the expiry of a fixed period.




                                          -4-
114C. Verification of Permanent Account Number in transactions specified in rule 114B.-
 (1) Any person being,--
       (a) a registering officer or an Inspector-General appointed under the Registration Act,
             1908 (16 of 1908);
       (b) a person who sells the immovable property or motor vehicle;
       (c) a manager or officer of a banking company or co-operative bank, as the case may
             be, referred to at Sl. No. 2 or 3 or 10 or 11 or 12 or 13 of rule 114B;
      (d) post master;
      (e) stock broker, sub-broker, share transfer agent, banker to an issue, trustee of a trust
             deed, registrar to issue, merchant banker, underwriter, portfolio manager,
             investment adviser and such other intermediaries registered under sub-section (1)
             section 12 of the Securities and Exchange Board of India Act, 1992 (15 of 1992);
      (f) a depository, participant, custodian of securities or any other person registered
             under sub-section (1A) of section 12 of the Securities and Exchange Board of India
             Act, 1992 (15 of 1992) referred to at Sl. No. 4 of rule 114B;
      (g) the principal officer of a company referred to at Sl. No. 3 or 4 or 8 or 12 or 13 or 15
             or 16 of rule 114B;
      (h) the principal officer of an institution referred to at Sl. No. 2 or 3 or 8 or 10 or 11 or
             12 or 13 of rule 114B;
      (i) any trustee or any other person duly authorised by the trustee of a Mutual Fund
             referred to at Sl. No. 7 of rule 114B;
      (j) an officer of the Reserve Bank of India, constituted under section 3 of the Reserve
             Bank of India Act, 1934 (2 of 1934), or of any agency bank authorised by the
             Reserve bank of India;
      (k) a manager or officer of an insurer referred to at Sl. No. 14 of rule 114B,
who, in relation to a transaction specified in rule 114B, has received any document shall ensure
after verification that permanent account number has been duly and correctly mentioned
therein or as the case may be, a declaration in Form 60 has been duly furnished with complete
particulars.

(2) Any person, being a person raising bills referred to at Sl. No. 5 or 6 or 18 of rule 114B,
who, in relation to a transaction specified in the said Sl. No., has issued any document shall
ensure after verification that permanent account number has been correctly furnished and the
same shall be mentioned in such document, or as the case may be, a declaration in Form 60 has
been duly furnished with complete particulars.




                                                -5-
114D. Time and manner in which persons referred to in rule 114C shall furnish a
statement containing particulars of Form No. 60.-
(1) Every person referred to in,-
        (I) clauses (b) to (k) of sub-rule (1) of rule 114C; and
        (II) sub-rule (2) of rule 114C and who is required to get his accounts audited under
               section 44AB of the Act,
who has received any declaration in Form No. 60, on or after the 1st day of January, 2016, in
relation to a transaction specified in rule 114B, shall-
        (i) furnish a statement in Form No. 61 containing particulars of such declaration to the
              Director of Income-tax (Intelligence and Criminal Investigation) or the Joint
              Director of Income-tax (Intelligence and Criminal Investigation) through online
              transmission of electronic data to a server designated for this purpose and obtain
              an acknowledgement number; and
        (ii) retain Form No. 60 for a period of six years from the end of the financial year in
              which the transaction was undertaken.

(2) The statement referred to in clause (i) of sub-rule (1) shall,-
       (i) where the declarations are received by the 30th September, be furnished by the 31st
           October of that year; and
       (ii) where the declarations are received by the 31st March, be furnished by the 30th April
            of the financial year immediately following the financial year in which the form is
            received.

(3) The statement referred to in clause (i) of sub-rule (1) shall be verified--
     (a) in a case where the person furnishing the statement is an assessee as defined in clause
          (7) of section 2 of the Act, by a person specified in section 140 of the Act;
     (b) in any other case, by the person referred to in rule 114C.




                                               -6-
114E. Furnishing of statement of financial transaction.-
(1) The statement of financial transaction required to be furnished under sub-section (1) of
section 285BA of the Act shall be furnished in respect of a financial year in Form No. 61A and
shall be verified in the manner indicated therein.

(2) The statement referred to in sub-rule (1) shall be furnished by every person mentioned in
column (3) of the Table below in respect of all the transactions of the nature and value specified
in the corresponding entry in column (2) of the said Table in accordance with the provisions of
sub-rule (3), which are registered or recorded by him on or after the 1st day of April, 2016,
namely:--
                                            TABLE
Sl.No.       Nature and value of transaction             Class of person (reporting person)
  (1)                       (2)                                            (3)
  1.     (a) Payment made in cash for purchase of      A banking company or a co-operative
         bank drafts or pay orders or banker's         bank to which the Banking Regulation
         cheque of an amount aggregating to ten        Act, 1949 (10 of 1949) applies (including
         lakh rupees or more in a financial year.      any bank or banking institution referred to
                                                       in section 51 of that Act).
         (b) Payments made in cash aggregating
         to ten lakh rupees or more during the
         financial year for purchase of pre-paid
         instruments issued by Reserve Bank of
         India under section 18 of the Payment
         and Settlement Systems Act, 2007 (51 of
         2007).

         (c) Cash deposits or cash withdrawals
         (including through bearer's cheque)
         aggregating to fifty lakh rupees or more
         in a financial year, in or from one or more
         current account of a person.
  2.     Cash deposits aggregating to ten lakh         (i) A banking company or a co-operative
         rupees or more in a financial year, in one    bank to which the Banking Regulation
         or more accounts (other than a current        Act, 1949 (10 of 1949) applies (including
         account and time deposit) of a person.        any bank or banking institution referred to
                                                       in section 51 of that Act);
                                                       (ii) Post Master General as referred to in
                                                       clause (j) of section 2 of the Indian Post
                                                       Office Act, 1898 (6 of 1898).
  3.     One or more time deposits (other than a       (i) A banking company or a co-operative
         time deposit made through renewal of          bank to which the Banking Regulation
         another time deposit) of a person             Act, 1949 (10 of 1949) applies (including
         aggregating to ten lakh rupees or more in     any bank or banking institution referred to
         a financial year of a person.                 in section 51 of that Act);
                                                       (ii) Post Master General as referred to in
                                                       clause (j) of section 2 of the Indian Post
                                                       Office Act, 1898 (6 of 1898);

                                               -7-
                                                 (iii) Nidhi referred to in section 406 of the
                                                 Companies Act, 2013 (18 of 2013);
                                                 (iv) Non-banking financial company
                                                 which holds a certificate of registration
                                                 under section 45-IA of the Reserve Bank
                                                 of India Act, 1934 (6 of 1934), to hold or
                                                 accept deposit from public.
4.   Payments made by any person of an A banking company or a co-operative
     amount aggregating to-                      bank to which the Banking Regulation
     (i) one lakh rupees or more in cash; or Act, 1949 (10 of 1949) applies (including
     (ii) ten lakh rupees or more by any any bank or banking institution referred to
            other mode,                          in section 51 of that Act) or any other
                                                 company or institution issuing credit card.
      against bills raised in respect of one or
     more credit cards issued to that person, in
     a financial year.
5.   Receipt from any person of an amount          A company or institution issuing bonds or
     aggregating to ten lakh rupees or more in     debentures.
     a financial year for acquiring bonds or
     debentures issued by the company or
     institution (other than the amount
     received on account of renewal of the
     bond or debenture issued by that
     company).
6.   Receipt from any person of an amount          A company issuing shares.
     aggregating to ten lakh rupees or more in
     a financial year for acquiring shares
     (including share application money)
     issued by the company.
7.   Buy back of shares from any person            A company listed on a recognised stock
     (other than the shares bought in the open     exchange purchasing its own securities
     market) for an amount or value                under section 68 of the Companies Act,
     aggregating to ten lakh rupees or more in     2013 (18 of 2013).
     a financial year.
8.   Receipt from any person of an amount          A trustee of a Mutual Fund or such other
     aggregating to ten lakh rupees or more in     person managing the affairs of the Mutual
     a financial year for acquiring units of one   Fund as may be duly authorised by the
     or more schemes of a Mutual Fund (other       trustee in this behalf.
     than the amount received on account of
     transfer from one scheme to another
     scheme of that Mutual Fund).
9.   Receipt from any person for sale of Authorised person as referred to in clause
     foreign currency including any credit of (c) of section 2 of the Foreign Exchange
     such currency to foreign exchange card Management Act, 1999 (42 of 1999).
     or expense in such currency through a
     debit or credit card or through issue of
     travellers cheque or draft or any other
     instrument of an amount aggregating to



                                           -8-
         ten lakh rupees or more during a financial
         year.
  10.    Purchase or sale by any person of             Inspector-General      appointed     under
         immovable property for an amount of           section 3 of the Registration Act, 1908 or
         thirty lakh rupees or more or valued by       Registrar or Sub-Registrar appointed
         the stamp valuation authority referred to     under section 6 of that Act.
         in section 50C of the Act at thirty lakh
         rupees or more.
  11.    Receipt of cash payment exceeding two Any person who is liable for audit under
         lakh rupees for sale, by any person, of section 44AB of the Act.
         goods or services of any nature (other
         than those specified at Sl. No. 1 to 10 of
         this rule, if any.

(3) The reporting person mentioned in column (3) of the Table under sub-rule (2) (other than
the person at Sl.No.9) shall, while aggregating the amounts for determining the threshold
amount for reporting in respect of any person as specified in column (2) of the said Table,-
    (a) take into account all the accounts of the same nature as specified in column (2) of the
    said Table maintained in respect of that person during the financial year;
    (b) aggregate all the transactions of the same nature as specified in column (2) of the said
    Table recorded in respect of that person during the financial year;
    (c) attribute the entire value of the transaction or the aggregated value of all the transactions
    to all the persons, in a case where the account is maintained or transaction is recorded in
    the name of more than one person;
    (d) apply the threshold limit separately to deposits and withdrawals in respect of
    transaction specified in item (c) under column (2), against Sl. No. 1 of the said Table.

(4)(a) The return in Form No. 61A referred to in sub-rule (1) shall be furnished to the Director
of Income-tax (Intelligence and Criminal Investigation) or the Joint Director of Income-tax
(Intelligence and Criminal Investigation) through online transmission of electronic data to a
server designated for this purpose under the digital signature of the person specified in sub-rule
(7) and in accordance with the data structure specified in this regard by the Principal Director
General of Income-tax (Systems):
Provided that in case of a reporting person, being a Post Master General or a Registrar or an
Inspector General referred to in sub-rule (2), the said return in Form 61A may be furnished in
a computer readable media, being a Compact Disc or Digital Video Disc (DVD), alongwith the
verification in Form-V on paper.
Explanation.--For the purposes of this sub-rule, "digital signature" means a digital signature
issued by any Certifying Authority authorised to issue such certificates by the Controller of
Certifying Authorities.
(b) Principal Director General of Income-tax (Systems) shall specify the procedures, data
structures and standards for ensuring secure capture and transmission of data, evolving and
implementing appropriate security, archival and retrieval policies.
(c) The Board may designate an officer as Information Statement Administrator, not below the
rank of a Joint Director of Income-tax for the purposes of day to day administration in relation
to the furnishing of returns or statements.






                                                -9-
(5) The statement of financial transactions referred to in sub-rule (1) shall be furnished on or
before the 31st May, immediately following the financial year in which the transaction is
registered or recorded.

 (6) (a) Every reporting person mentioned in column (3) of the Table under sub-rule (2) shall
communicate to the Principal Director General of Income-tax (Systems) the name, designation,
address and telephone number of the Designated Director and the Principal Officer and obtain
a registration number.
(b) It shall be the duty of every person specified in column (3) of the Table under sub-rule (2),
its Designated Director, Principal Officer and employees to observe the procedure and the
manner of maintaining information as specified by its regulator and ensure compliance with
the obligations imposed under section 285BA of the Act and rules 114B to 114D and this rule.
Explanation 1.- "Designated Director" means a person designated by the reporting person to
ensure overall compliance with the obligations imposed under section 285BA of the Act and
the rules 114B to 114D and this rule and includes--
   (i) the Managing Director or a whole-time Director, as defined in the Companies Act, 2013
   (18 of 2013), duly authorised by the Board of Directors if the reporting person is a company;
   (ii) the managing partner if the reporting person is a partnership firm;
   (iii) the proprietor if the reporting person is a proprietorship concern;
   (iv) the managing trustee if the reporting person is a trust;
   (v) a person or individual, as the case may be, who controls and manages the affairs of the
   reporting entity if the reporting person is, an unincorporated association or, a body of
   individuals or, any other person.


Explanation 2.- "Principal Officer" means an officer designated by the reporting person
referred to in the Table in sub-rule (2).
Explanation 3.- "Regulator" means a person or an authority or a Government which is vested
with the power to license, authorise, register, regulate or supervise the activity of the reporting
person referred to in the Table in sub-rule (2).

(7) The statement of financial transaction referred to in sub-rule (1) shall be signed, verified
and furnished by the Designated Director specified in sub-rule (6):
Provided that where the reporting person is a non-resident, the statement may be signed,
verified and furnished by a person who holds a valid power of attorney from such Designated
Director".

3. In the said rules, in Appendix-II, for "Forms 60, 61 and 61A" the following "Forms 60, 61
and 61A" shall respectively be substituted, namely:-




                                               -10-
                                       "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                                                                                                Date of Birth/ Incorporation of declarant
                                                                                                           2
      Middle                                                                                                    D      D    M   M    Y    Y     Y       Y
      Name
      Surname

 3                                              First
      Father's Name (in case of individual)
                                                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                          12       State


13     Pin code                    14     Telephone Number (with STD code)                           15    Mobile Number


16     Amount of transaction (Rs.)                                                                         In case of transaction in joint names,
                                                                                                     18    number of persons involved in the
17     Date of transaction           D      D       M         M         Y        Y      Y       Y          transaction

19     Mode of transaction:  Cash,  Cheque,  Card,  Draft/Banker's Cheque,  Online transfer,  Other
       Aadhaar Number issued by UIDAI
20
       (if available)
       If applied for PAN and it is not yet generated enter                  D          D       M         M            Y        Y        Y          Y
21
       date of application and acknowledgement number
       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
22     the financial year in which the above transaction is held
       a     Agricultural income (Rs.)

       b     Other than agricultural income (Rs.)
       Details of document being produced in        Docume            Document identification       Name and address of the authority issuing the
23     support of identify in Column 1 (Refer       nt code           number                        document
       Instruction overleaf)
       Details of document being produced in        Docume            Document identification       Name and address of the authority issuing the
24     support of address in Columns 4 to 13        nt code           number                        document
       (Refer 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 twentyfive lakh rupees, with rigorous imprisonment which shall not be less than six
          months but which may extend to seven years and with fine;


                                                                              1
     (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.




                                                                        2
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. Nature of Document                                                       Document Proof of Proof of
                                                                                Code        Identity Address
 A For Individuals and HUF
       1. AADHAR card                                                             01          Yes       Yes
       2. Bank/Post office passbook bearing photograph of the person              02          Yes       Yes
       3. Elector's photo identity card                                           03          Yes       Yes
       4. Ration/Public Distribution System card bearing photograph of            04          Yes       Yes
             the person
       5. Driving License                                                         05          Yes       Yes
       6. Passport                                                                06          Yes       Yes
       7. Pensioner Photo card                                                    07          Yes       Yes
       8. National Rural Employment Guarantee Scheme (NREGS) Job                  08          Yes       Yes
             card
      9. Caste or Domicile certificate bearing photo of the person                        09          Yes         Yes
      10. Certificate of identity/address signed by a Member of Parliament                10          Yes         Yes
           or Member of Legislative Assembly or Municipal Councillor or a
           Gazetted Officer as per annexure A prescribed in Form 49A
      11. Certificate from employer as per annexure B prescribed in Form                  11          Yes         Yes
           49A
      12. Kisan passbook bearing photo                                                    12          Yes          No
      13. Arm's license                                                                   13          Yes          No
      14. Central Government Health Scheme /Ex-servicemen                                 14          Yes          No
           Contributory Health Scheme card
      15. Photo identity card issued by the government./ Public Sector                    15          Yes          No
           Undertaking
      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                       19           No         Yes
           months old)
      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
 B    For Association of persons (Trusts)
      Copy of trust deed or copy of certificate of registration issued by                 27          Yes         Yes
      Charity Commissioner
 C    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                  28          Yes         Yes
      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.


                                                              3
(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.
                                                            FORM NO. 61
                                               [See sub-rule (1) of rule 114D]
                       Statement containing particulars of declaration received in Form No. 60
                                             PART A: STATEMENT DETAILS
                       (This information should be provided for each Statement submitted together)

 A.1          REPORTING PERSON DETAILS

 A.1.1        Reporting Person Name
              Income-tax Department
 A.1.2        Reporting Entity
              Identification Number

 A.1.3        Registration Number

 A.2          STATEMENT DETAILS

 A.2.1        Statement Type                               Insert 2 character code

 A.2.2        Statement Number

 A.2.3        Original Statement Id

 A.2.4        Reason for Correction                   Insert 1 character code

 A.2.5        Statement Date

 A.2.6        Reporting Period

 A.2.7        Number of Reports

 A.3          PRINCIPAL OFFICER DETAILS

 A.3.1        Officer Name

 A.3.2        Officer Designation

 A.3.3        Address

 A.3.4        City / Town

 A.3.5        Postal Code

 A.3.6        State Code                                   Insert 2 character code

 A.3.7        Country Code                                 Insert 2 character code

 A.3.8        Telephone

 A.3.9        Mobile

 A.3.10       Fax

 A.3.11       Email


                                                               4
                       PART B: REPORT DETAILS FOR FINANCIAL TRANSACTIONS

B.1      REPORT NUMBER (To be provided for each person being reported)

B.1.1    Report Serial Number

B.1.2    Original Report Serial Number

B.2      PERSON DETAILS

B.2.1    Person Name

B.2.2    Date of birth/Incorporation

B.2.3    Father's Name (for individuals)

B.2.4    PAN Acknowledgement

B.2.5    Aadhaar Number


B.2.6    Address


B.2.7    City / Town
B.2.8    Postal Code

B.2.9    State Code                                 Insert 2 character code

B.2.10   Country Code                               Insert 2 character code

B.2.11   Mobile/Telephone Number

B.2.12   Estimated agricultural income

B.2.13   Estimated non-agricultural income

B.2.14   Remarks

B.3      FINANCIAL TRANSACTION SUMMARY

B.3.1    Transaction Date

B.3.2    Transaction ID

B.3.3    Transaction Type                          Insert 2 character code

B.3.4    Transaction Amount

B.3.5    Transaction Mode                          Insert 2 character code




                                               5
                                                  FORM No. 61A
                                                  [See rule 114E]
      Statement of Specified Financial Transactions under section 285BA(1) of the Income-tax Act, 1961
                                          PART A: STATEMENTDETAILS
                     (This information should be provided for each Statement submitted together)

A.1         REPORTING ENTITY DETAILS

A.1.1       Reporting Entity Name
            Income-tax Department
A.1.2       Reporting Entity
            Identification Number
A.1.3       Registration Number

A.2         STATEMENT DETAILS

A.2.1       Statement Type                            Insert 2 character code

A.2.2       Statement Number

A.2.3       Original Statement Id

A.2.4       Reason for Correction                 Insert 1 character code

A.2.5       Statement Date

A.2.6       Reporting Period

A.2.7       Report Types                              ,                Insert 2 character codes

A.2.8       Number of Reports

A.3         PRINCIPAL OFFICER DETAILS

A.3.1       Name

A.3.2       Designation

A.3.3       Address

A.3.4       City / Town

A.3.5       Postal Code

A.3.6       State Code                                Insert 2 character code

A.3.7       Country Code                              Insert 2 character code

A.3.8       Telephone

A.3.9       Mobile

A.3.10      Fax

A.3.11      Email




                                                          6
             PART B: REPORT DETAILS FOR AGGREGATED FINANCIAL TRANSACTIONS

B.1      REPORT NUMBER (To be provided for each person being reported)

B.1.1    Report Serial Number

B.1.2    Original Report Serial Number

B.2      PERSON DETAILS

B.2.1    Person Name

B.2.2    Person Type                                Insert 2 character code

B.2.3    Customer Identity

B.2.4    Gender (for individuals)               Insert 1 character code

B.2.5    Father's Name (for individuals)

B.2.6    PAN

B.2.7    Aadhaar Number (for individuals)

B.2.8    Form 60 Acknowledgment

B.2.9    Identification Type                    Insert 1 character code

B.2.10   Identification Number

B.2.11   Date of birth/Incorporation
         Nationality/Country of
B.2.12                                              Insert 2 character code
         Incorporation
B.2.13   Business or occupation


B.2.14   Address


B.2.15   Address Type                           Insert 1 character code
B.2.16   City / Town

B.2.17   Postal Code

B.2.18   State Code                                 Insert 2 character code

B.2.19   Country Code                               Insert 2 character code

B.2.20   Mobile/Telephone Number

B.2.21   Other Contact Number

B.2.22   Email

B.2.23   Remarks

B.3      FINANCIAL TRANSACTION SUMMARY

B.3.1    Product Type                               Insert 2 character code
         Aggregate gross amount received
B.3.2
         from the person
         Aggregate gross amount received
B.3.3
         from the person in cash
         Aggregate gross amount paid to
B.3.4
         the person
                                               7
B.3.5   Remarks

B.4     FINANCIAL PRODUCT DETAILS (To be provided for each distinctive product)

B.4.1   Product Identifier

B.4.2   Last Date of Transaction
        Aggregate gross amount received
B.4.3
        from the person
        Aggregate gross amount received
B.4.4
        from the person in cash
        Aggregate gross amount paid to
B.4.5
        the person
B.4.6   Related Account Number

B.4.7   Related Institution Name

B.4.8   Related Institution Ref Number

B.4.9   Remarks




                                               8
                     PART C: REPORT DETAILS FOR BANK/POST OFFICE ACCOUNT

                     (This information should be provided for each Account being reported)

C.1      REPORT NUMBER (To be provided for each account being reported)

C.1.1    Report Serial Number

C.1.2    Original Report Serial Number

C.2      ACCOUNT DETAILS

C.2.1    Account Type                                      Insert 2 character code

C.2.2    Account Number

C.2.3    Account Holder Name

C.2.4    Account Status                               Insert 1 character code

C.2.5    Branch Reference Number

C.2.6    Branch Name

C.2.7    Branch Address

C.2.8    City Town

C.2.9    Postal Code

C.2.10   State Code                                        Insert 2 character code

C.2.11   Country Code                                      Insert 2 character code

C.2.12   Telephone

C.2.13   Mobile

C.2.14   Fax

C.2.15   Email

C.2.16   Remarks

C.3      ACCOUNT SUMMARY
         Aggregate gross amount credited
C.3.1
         to the account in cash
         Aggregate gross amount debited
C.3.2
         to the account in cash
C.3.3    Remarks

C.4      PERSON DETAILS (To be provided for each person related to the account)

C.4.1    Account Relationship                          Insert 1 character code

C.4.2    Person Name

C.4.3    Person Type                                        Insert 2 character code

C.4.4    Customer Identity

C.4.5    Gender (for individuals)                      Insert 1 character code

C.4.6    Father's Name (for individuals)

C.4.7    PAN

C.4.8    Aadhaar Number (for individuals)


                                                      9
C.4.9    Form 60 Acknowledgment

C.4.10   Identification Type           Insert 1 character code

C.4.11   Identification Number

C.4.12   Date of birth/Incorporation
         Nationality/Country of
C.4.13                                      Insert 2 character code
         Incorporation
C.4.14   Business or occupation


C.4.15   Address



C.4.16   Address Type                  Insert 1 character code

C.4.17   City / Town

C.4.18   Postal Code

C.4.19   State Code                         Insert 2 character code

C.4.20   Country Code                       Insert 2 character code

C.4.21   Mobile/Telephone Number

C.4.22   Other Contact Number

C.4.23   Email

C.4.24   Remarks




                                       10
               PART D: REPORT DETAILS FOR IMMOVABLE PROPERTY TRANSACTIONS

                 (This information should be provided for each Transaction being reported)

D.1      REPORT NUMBER (To be provided for each transaction being reported)

D.1.1    Report Serial Number

D.1.2    Original Report Serial Number

D.2      TRANSACTION DETAILS

D.2.1    Transaction Date

D.2.2    Transaction Identity

D.2.3    Transaction Type                           Insert 1 character code

D.2.4    Transaction Amount

D.2.5    Property Type                              Insert 1 character code
         Whether property is within
D.2.6                                               Insert 1 character code
         municipal limits
D.2.7    Property Address

D.2.8    City / Town

D.2.9    Postal Code

D.2.10   State Code                                      Insert 2 character code

D.2.11   Country Code                                    Insert 2 character code

D.2.12   Stamp Value

D.2.13   Remarks

D.3      PERSON DETAILS (To be provided for each person related to the transaction)

D.3.1    Transaction Relation                             Insert 2 character code
         Transaction Amount related to the
D.3.2
         person
D.3.3    Person Name

D.3.4    Person Type                                      Insert 2 character code

D.3.5    Gender (for individuals)                    Insert 1 character code

D.3.6    Father's Name (for individuals)

D.3.7    PAN

D.3.8    Aadhaar Number (for individuals)

D.3.9    Form 60 Acknowledgment

D.3.10   Identification Type                         Insert 1 character code

D.3.11   Identification Number

D.3.12   Date of birth/Incorporation
         Nationality/Country of
D.3.13                                                    Insert 2 character code
         Incorporation




                                                    11
D.3.14   Address


D.3.15   City / Town

D.3.16   Postal Code

D.3.17   State Code                     Insert 2 character code

D.3.18   Country Code                   Insert 2 character code

D.3.19   Mobile/Telephone Number

D.3.20   Other Contact Number

D.3.21   Email

D.3.22   Remarks".




                                   12
                                                   [Notification No. 95/2015][F.No.142/28/2012-(SO)TPL]




                                                                                               [Ekta Jain]
                                                                   Deputy Secretary to Government of India

Note:- The principal rules were published vide notification S.O. 969 (E), dated the 26th March, 1962 and last
amended vide notification GSR 978E, dated the 16th December, 2015.




                                                     13
                                              Instructions to Form 61

The requirement field for each data element indicates whether the element is validation or optional in the schema.

                               "Validation" elements MUST be present for ALL data records in a file and an
                               automated validation check will be undertaken. The Sender should do a technical
Validation                     check of the data file content using XML tools to make sure all "Validation" elements
                               are present and if they are not, the sender should correct the file. The Income-tax
                               Department will also do so and if incorrect, will reject the file.

                               (Optional) Mandatory data element is not required for schema validation but is
                               required for reporting depending on availability of information or other factors. These
(Optional) Mandatory
                               elements may be present in most (but not all) circumstances, so the validation will be
                               based rule based.

Optional                       An optional element specified in form. May be reported if available.


Specific Instructions

 S. No.    Element             Description                                                            Requirement
           Reporting Person
 A.1.1                         Complete name of the reporting person.                                 Validation
           Name
                               ITDREIN is the Unique ID issued by ITD which will be
           ITDREIN             communicated by ITD after the registration of the reporting entity
           (Income-tax         with ITD. The ITDREIN is a 16-character identification number in
           Department          the format XXXXXXXXXX.YYYYY where XXXXXXXXXX is the
 A.1.2                                                                                                Validation
           Reporting Entity    PAN or TAN of the reporting entity and YYYYY is a sequentially
           Identification      generated number. The reporting Entity may use a dummy
           Number)             number (PAN+99999 or TAN+99999) till the ITDREIN is
                               communicated.
                               This number is the registration number or any number used in
           Registration        correspondence with the regulator of the financial institution. This   (Optional)
 A.1.3
           Number              number will be used during verification of the registration of the     Mandatory
                               reporting entity and in correspondence with the regulators.
                               Type of Statement submitted. Permissible values are:
                               NB ­ New Statement containing new information
                               CB ­ Correction Statement containing corrections for previously
                                     submitted information
 A.2.1     Statement Type      TD - Test Data                                                         Validation
                               ND - No Data to report
                               One Statement can contain only one type of Statement. Even if
                               missing information has to be supplied, the complete report has to
                               be submitted instead of an incremental report.
                               Statement Number is a free text field capturing the sender's
                               unique identifying number (created by the sender) that identifies
                               the particular Statement being sent. The identifier allows both the
                               sender and receiver to identify the specific Statement later if
           Statement
 A.2.2                         questions or corrections arise. After successful submission of the     Validation
           Number
                               Statement to ITD, a new unique Statement ID will be allotted for
                               future reference. The reporting entities should maintain the
                               linkage between the Statement Number and Statement ID.
                               Example of the statement number is 2015/01.
                               Statement ID of the original Statement which is being replaced
           Original            deleted or referred by reports in the current Statement. In case
 A.2.3                                                                                                Validation
           Statement Id        the Statement is new and unrelated to any previous Statement,
                               mention `0' here.


                                                          14
S. No.   Element            Description                                                            Requirement
                            Reason for revision to be stated when the original Statement is
                            corrected.
                            Permissible values are:
                            A - Acknowledgement of original Statement had many errors
                                which are being resolved
         Reason of          B - Errors in original Statement are being corrected suo-motu
A.2.4                                                                                              Validation
         Correction         C - The correction report is on account of additional information
                                being submitted
                            N - Not applicable as this is a new statement/test data/ there is no
                                data to report
                            Z - Other reason
                            This identifies the date and time when the Statement was compiled.
                            This element will be automatically populated by the host system.
A.2.5    Statement Date                                                                            Validation
                            The format for use is YYYY-MM-DD hh:mm:ss. Fractions of
                            seconds is not used. Example: 2016-03-15T09:45:30.
                            This identifies the reporting period in YYYY-MM-DD format. For
                            example, if reporting information for the declaration received
A.2.6    Reporting Period                                                                          Validation
                            between 01-04-2016 to 30-06-2016, the field would read, "2016-04-
                            01 to 2016-06-30"
         Number of
A.2.7                       Number of Reports contained in Part B of the Statement.                Validation
         Reports
         Designated
                            Name of the Designated Director or Nodal officer of the statement
A.3.1    Director/Nodal                                                                            Validation
                            filer.
         Officer Name
         Designated
         Director/Nodal     Designation of the Designated Director or Nodal Officer in the
A.3.2                                                                                              Validation
         Officer            organisation of statement filer.
         Designation
                            Complete address of the nodal officer consisting of house
A.3.3    Address            number, building name, street, locality, city, state, Postal Code      Validation
                            and country.
A.3.4    City Town          Name of City, Town or Village                                          Validation
                            In case of India, the 6 digit Pin code as India Posts has to be
A.3.5    Postal Code        mentioned. In case of countries outside, respective code may be        Validation
                            used. If Pin code is not available, use XXXXXX.
                            The two digit state code has to be mentioned as per Indian Motor
A.3.6    State Code                                                                                Validation
                            Vehicle Act 1988. If state code is not available, use XX.
                            The Country Code as per ISO 3166 has to be mentioned. As IN
A.3.7    Country Code                                                                              Validation
                            for India. If Country Code is not available, use XX
                            Telephone number in format STD Code-Telephone number.
A.3.8    Telephone                                                                                 Validation
                            (Example 0120-2894016)
A.3.9    Mobile             Contact Mobile number. Please do not add "0" before the number         Validation
                            Fax number in format STD Code-Telephone number. (Example
A.3.10   Fax                                                                                       Optional
                            0120-2894016)
A.3.11   Email              E-mail of the nodal officer                                            Validation
         Details of
Part B   Financial          This part is to be reported for financial transactions
         Transactions
                            The number uniquely represents a report within a Statement. The
         Report Serial      Report Serial Number should be unique within the Statement.
B.1.1                                                                                              Validation
         Number             This number along with Statement ID will uniquely identify any
                            report received by ITD.
                            The Report Serial Number of the original report that has to be
         Original Report    replaced or deleted. This number along with Original Statement ID
B.1.2                                                                                              Validation
         Serial Number      will uniquely identify the report which is being corrected.
                            In case there is no correction of any report, mention `0' here.
B.2.1    Person Name        Name of the individual or entity.                                      Validation
                                                        15
S. No.   Element               Description                                                            Requirement
                               Individual: Actual Date of Birth; Company: Date of incorporation;      Validation
                               Association of Persons: Date of formation/creation; Trusts: Date
                               of creation of Trust Deed; Partnership Firms: Date of Partnership
         Date of               Deed; LLPs: Date of incorporation/Registration; HUFs: Date of
B.2.2
         birth/Incorporation   creation of HUF and for ancestral HUF date can be 01-01-0001
                               where the date of creation is not available.
                               The data format is DD/MM/YYYY
                               Mandatory if valid PAN is not reported.
         Father's Name
B.2.3                          Name of the father.                                                    Validation
         (for individuals)
         PAN                                                                                          (Optional)
B.2.4                          If applied for PAN, the acknowledgement number for the same.
         Acknowledgement                                                                              Mandatory
                                                                                                      (Optional)
B.2.5    Aadhaar Number        Aadhaar Number of the person.
                                                                                                      Mandatory
                               The type of identification produced in support of identity.            Validation
                               Permissible values are:
                               01- AADHAR card
                               02-Bank/Post office passbook bearing photograph of the person
                               03-Elector's photo identity card
                               04-Ration/PDS card bearing photograph of the person
                               05-Driving License
                               06-Passport
                               07-Pensioner Photo card
                               08-NREGS Job card
                               09-Caste or Domicile certificate bearing photo of the person
                               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
B.2.6    Identification type
                               Form 49A
                               11-Certificate from employer as per annexure B prescribed in
                               Form 49A
                               12-Kisan passbook bearing photo
                               13-Arm's license
                               14-CGHS/ECHS card
                               15-Photo identity card issued by the govt./PSU
                               16- Copy of trust deed or copy of certificate of registration issued
                               by Charity Commissioner
                               17-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.
         Identification        The Identification number of the document produced in support of       Validation
B.2.7
         number                identity
                               Complete address of the person consisting of house number,
B.2.8    Address               building name, street, locality, city, state, Postal Code and          Validation
                               country.
                                                                                                      (Optional)
B.2.9    City / Town           Name of City, Town or Village
                                                                                                      Mandatory
                               In case of India, the 6 digit Pin code as per India Posts has to be
B.2.10   Postal Code           mentioned. In case of countries outside India, respective code         Validation
                               may be used. If Pin code is not available, use XXXXXX.
                               The two digit state code has to be mentioned as per Indian Motor
B.2.11   State Code                                                                                   Validation
                               Vehicle Act 1988. If state code is not available, use XX.
                               The Country Code as per ISO 3166 has to be mentioned. Use IN
B.2.12   Country Code                                                                                 Validation
                               for India. If Country Code is not available, use XX
         Mobile/Telephone      Primary Telephone (STD Code-Telephone number) or mobile                (Optional)
B.2.13
         Number                number (if available)                                                  Mandatory


                                                          16
S. No.   Element            Description                                                          Requirement
         Estimated                                                                               (Optional)
B.2.14   agricultural       Estimated agricultural income during the financial year              Mandatory
         income
         Estimated non-                                                                          Validation
B.2.15   agricultural       Estimated non-agricultural income during the financial year
         income
B.2.16   Remarks            Remarks or any other information                                     Optional
B.3.1    Transaction Date   Date of transaction. The data format is DD/MM/YYYY                   Validation
                            Unique ID to identify transaction, if any, maintained by the         (Optional)
B.3.2    Transaction ID
                            reporting person                                                     Mandatory
                            Permissible values are:
                                 01-Sale of immovable property
                                 02-Purchase of immovable property
                                 03-Sale of a motor vehicle
                                 04-Purchase of motor vehicle
                                 05-Investment in Time deposit
                                 06-Deposit in cash
                                 07-Sale of securities
                                 08-Purchase of securities
                                 09-Opening an account (other than savings and time deposit)
                                 10-Account with balance exceeding Rs. 50,000
B.3.3    Transaction Type        11-Purchase of bank drafts or pay orders                        Validation
                                 12-Application for issue of a credit or debit card
                                 13-Payment to hotel
                                 14-payment in connection with travel to any foreign country
                                 15-payment for purchase, or remittance outside India,
                                 16-Payment to Mutual Fund for purchase of its units
                                 17-Payment for acquiring shares
                                 18-Payment for acquiring debentures or bonds
                                 19-Payment as life insurance premium
                                 20-Sale of shares of a company
                                 21-Purchase of shares of company
                                 22-Not classified above
                            Amount of transaction as per registered deed. The amount should
         Transaction
B.3.4                       be rounded off to nearest rupee without decimal. If this amount is   Validation
         Amount
                            not in Indian Rupees, then convert to Indian Rupees.
                            Permissible values are:
                            01-Cash
                            02-Cheue
B.3.5    Transaction Mode   03-Card                                                              Validation
                            04-Draft/Bankers Cheque
                            05-Online transfers
                            06-Others




                                                      17
                                              Instructions to Form 61A

The requirement field for each data element indicates whether the element is validation or optional in the schema.

                               "Validation" elements MUST be present for ALL data records in a file and an
                               automated validation check will be undertaken. The Sender should do a technical
Validation                     check of the data file content using XML tools to make sure all "Validation" elements
                               are present and if they are not, the sender should correct the file. The Income-tax
                               Department will also do so and if incorrect, will reject the file.

                               (Optional) Mandatory data element is not required for schema validation but IS
                               required for reporting depending on availability of information or other factors. These
(Optional) Mandatory
                               elements may be present in most (but not all) circumstances, so the validation will be
                               based rule based.

Optional                       An optional element specified in form. May be reported if available.


Specific Instructions

 S. No.    Element            Description                                                             Requirement
           Reporting Entity
 A.1.1                        Complete name of the reporting entity.                                  Validation
           Name
                              ITDREIN is the Unique ID issued by ITD which will be
           ITDREIN            communicated by ITD after the registration of the reporting entity
           (Income-tax        with ITD. The ITDREIN is a 16-character identification number in
           Department         the format XXXXXXXXXX.YYYYY where XXXXXXXXXX is the
 A.1.2                                                                                                Validation
           Reporting Entity   PAN or TAN of the reporting entity and YYYYY is a sequentially
           Identification     generated number. The reporting Entity may use a dummy
           Number)            number (PAN+99999 or TAN+99999) till the ITDREIN is
                              communicated.
                              This number is the registration number or any number used in
           Registration       correspondence with the regulator of the financial institution. This    (Optional)
 A.1.3
           Number             number will be used during verification of the registration of the      Mandatory
                              reporting entity and in correspondence with the regulators.
                              Type of Statement submitted. Permissible values are:
                              NB ­ New Statement containing new information
                              CB ­ Correction Statement containing corrections for previously
                                    submitted information
 A.2.1     Statement Type     TD - Test Data                                                          Validation
                              ND - No Data to report
                              One Statement can contain only one type of Statement. Even if
                              missing information has to be supplied, the complete report has
                              to be submitted instead of an incremental report.
                              Statement Number is a free text field capturing the sender's
                              unique identifying number (created by the sender) that identifies
                              the particular Statement being sent. The identifier allows both the
                              sender and receiver to identify the specific Statement later if
           Statement
 A.2.2                        questions or corrections arise. After successful submission of the      Validation
           Number
                              Statement to ITD, a new unique Statement ID will be allotted for
                              future reference. The reporting entities should maintain the
                              linkage between the Statement Number and Statement ID.
                              Example of the statement number is 2015/01.
                              Statement ID of the original Statement which is being replaced
           Original           deleted or referred by reports in the current Statement. In case
 A.2.3                                                                                                Validation
           Statement Id       the Statement is new and unrelated to any previous Statement,
                              mention `0' here.




                                                           1
S. No.   Element            Description                                                           Requirement
                            Reason for revision to be stated when the original Statement is
                            corrected.
                            Permissible values are:
                            A - Acknowledgement of original Statement had many errors
                                which are being resolved
         Reason of          B - Errors in original Statement are being corrected suo-motu
A.2.4                                                                                             Validation
         Correction         C - The correction report is on account of additional information
                                being submitted
                            N - Not applicable as this is a new statement/test data/ there is
                                no data to report
                            Z - Other reason
                            This identifies the date and time when the Statement was
                            compiled. This element will be automatically populated by the
A.2.5    Statement Date     host system. The format for use is YYYY-MM-DD hh:mm:ss.               Validation
                            Fractions of seconds is not used. Example: 2016-03-
                            15T09:45:30.
                            This identifies the last day of the reporting period in YYYY-MM-DD
                            format. For example, if reporting information for the accounts or
A.2.6    Reporting Period                                                                         Validation
                            payments made in calendar year 2015, the field would read,
                            "2015-12-31"
                            Types of reports contained in the Statement. Permissible value
                            are:

A.2.7    Report Type        AF- Aggregated Financial Transactions                                 Validation
                            BA ­ Bank/Post Office Account
                            IM - Immovable Property Transactions
                            CB - Cross Border Transactions
         Number of
A.2.8                       Number of Reports in the Statement.                                   Validation
         Reports
                            Name of the Designated Director. Refer to the registration
         Designated
A.3.1                       requirement under section 285BA of the Income-tax Act and Rule        Validation
         Director Name
                            114E(7) of the Income-tax Rule
         Designated
                            Designation of the Designated Director in the organisation of
A.3.2    Director                                                                                 Validation
                            statement filer.
         Designation
                            Complete address of the nodal officer consisting of house
A.3.3    Address            number, building name, street, locality, city, state, Postal Code     Validation
                            and country.
A.3.4    City Town          Name of City, Town or Village                                         Validation
                            In case of India, the 6 digit Pin code as per India Posts has to be
A.3.5    Postal Code        mentioned. In case of countries outside India, respective code        Validation
                            may be used. If Pin code is not available, use XXXXXX.
                            The two digit state code has to be mentioned as per Indian Motor
A.3.6    State Code                                                                               Validation
                            Vehicle Act 1988. If state code is not available, use XX.
                            The Country Code as per ISO 3166 has to be mentioned. Use IN
A.3.7    Country Code                                                                             Validation
                            for India. If Country Code is not available, use XX
                            Telephone number in format STD Code-Telephone number.
A.3.8    Telephone                                                                                Validation
                            (Example 0120-2894016)
A.3.9    Mobile             Contact Mobile number. Please do not add "0" before the number        Validation
                            Fax number in format STD Code-Telephone number. (Example
A.3.10   Fax                                                                                      Optional
                            0120-2894016)
A.3.11   Email              E-mail of the nodal officer                                           Validation
         Details of         This part is to be reported for financial transactions in Time
         Aggregated         deposits, Credit cards, Mutual funds, Bonds/debenture, Share
Part B
         Financial          issue/buyback, Sale of foreign currency.
         Transactions


                                                        2
S. No.   Element             Description                                                          Requirement
                             The number uniquely represents a report within a Statement. The
         Report Serial       Report Serial Number should be unique within the Statement.
B.1.1                                                                                             Validation
         Number              This number along with Statement ID will uniquely identify any
                             report received by ITD.
                             The Report Serial Number of the original report that has to be
         Original Report     replaced or deleted. This number along with Original Statement
B.1.2                                                                                             Validation
         Serial Number       ID will uniquely identify the report which is being corrected.
                             In case there is no correction of any report, mention `0' here.
B.2.1    Person Name         Name of the individual or entity.                                    Validation
                             The permissible values are:
                             IN - Individual
                             SP- Sole Proprietorship
                             PF- Partnership Firm
                             HF - HUF
                             CR - Private Limited Company
                             CB - Public Limited Company
B.2.2    Person Type                                                                              Validation
                             SO - Society
                             AO - Association of persons/Body of individuals
                             TR - Trust
                             LI - Liquidator
                             LL - LLP
                             ZZ - Others
                             XX ­ Not Categorised
                                                                                                  (Optional)
B.2.3    Customer ID         Customer ID/Number allotted by the reporting entity (if available)
                                                                                                  Mandatory
                             Permissible values are:
                             M - Male
         Gender (for         F - Female
B.2.4                                                                                             Validation
         individuals)        O ­ Others
                             N ­ Not Applicable (for entities)
                             X ­ Not Categorised
         Father's Name       Name of the father (if available). Mandatory if valid PAN is not     (Optional)
B.2.5
         (for individuals)   reported.                                                            Mandatory
                                                                                                  (Optional)
B.2.6    PAN                 Permanent Account Number issued by Income Tax Department
                                                                                                  Mandatory
         Aadhaar Number                                                                           (Optional)
B.2.7                        Aadhaar number issued by UIDAI (if available).
         (for individuals)                                                                        Mandatory
         Form 60                                                                                  (Optional)
B.2.8                        Form 60 Acknowledgment number, if applicable
         Acknowledgment                                                                           Mandatory
                             Document submitted as proof of identity of the individual.
                             Permissible values are:
                             A - Passport
                             B - Election Id Card
                             C - PAN Card
         Identification                                                                           (Optional)
B.2.9                        D - ID Card issued by Government/PSU
         Type                                                                                     Mandatory
                             E - Driving License
                             G - UIDAI Letter / Aadhaar Card
                             H - NREGA job card
                             Z ­ Others
                             Mandatory if valid PAN is not reported.
         Identification      Number mentioned in the identification document                      (Optional)
B.2.10
         Number              Mandatory if valid PAN is not reported.                              Mandatory




                                                         3
S. No.   Element              Description                                                           Requirement
                              Individual: Actual Date of Birth; Company: Date of incorporation;     (Optional)
                              Association of Persons: Date of formation/creation; Trusts: Date      Mandatory
                              of creation of Trust Deed; Partnership Firms: Date of Partnership
         Date of
                              Deed; LLPs: Date of incorporation/Registration; HUFs: Date of
B.2.11   birth/Incorporatio
                              creation of HUF and for ancestral HUF date can be 01-01-0001
         n
                              where the date of creation is not available.
                              The data format is DD/MM/YYYY
                              Mandatory if valid PAN is not reported.
         Nationality/Count                                                                          (Optional)
B.2.12   ry of                2 character Country Code (ISO 3166)                                   Mandatory
         Incorporation
         Business or                                                                                Optional
B.2.13                        Business or occupation (if available)
         occupation
                              Complete address of the person consisting of house number,
B.2.14   Address              building name, street, locality, city, state, Postal Code and         Validation
                              country.
                              Indicates the legal character of the address. Permissible values
                              are:
                              1- Residential Or Business
B.2.15   Address Type         2 - Residential                                                       Optional
                              3 - Business
                              4 ­ Registered Office
                              5 ­ Unspecified
                                                                                                    (Optional)
B.2.16   City / Town          Name of City, Town or Village
                                                                                                    Mandatory
                              In case of India, the 6 digit Pin code as per India Posts has to be
B.2.17   Postal Code          mentioned. In case of countries outside India, respective code        Validation
                              may be used. If Pin code is not available, use XXXXXX.
                              The two digit state code has to be mentioned as per Indian Motor
B.2.18   State Code                                                                                 Validation
                              Vehicle Act 1988. If state code is not available, use XX.
                              The Country Code as per ISO 3166 has to be mentioned. Use IN
B.2.19   Country Code                                                                               Validation
                              for India. If Country Code is not available, use XX
         Mobile/Telephon      Primary Telephone (STD Code-Telephone number) or mobile               (Optional)
B.2.20
         e Number             number (if available)                                                 Mandatory
         Other Contact         Other Telephone (STD Code-Telephone number) or mobile
B.2.21                                                                                              Optional
         Number               number
                                                                                                    (Optional)
B.2.22   Email                Email Address (if available)
                                                                                                    Mandatory
B.2.23   Remarks              Remarks or any other information                                      Optional
                              Type of product linked with the transaction. Permissible values       (Optional)
                              are:                                                                  Mandatory
                              BD - Bonds or Debentures
                              CC- Credit Card
                              FC - Foreign Currency sale
B.3.1    Product Type
                              MF- Mutual Fund
                              SI ­ Shares issued
                              SB­ Shares bought back
                              TD- Time Deposit
                              XX - Unspecified
         Aggregate gross                                                                            (Optional)
                              Aggregate gross amount received from the person (including in
B.3.2    amount received                                                                            Mandatory
                              cash, if any) during the period
         from the person
         Aggregate gross                                                                            (Optional)
         amount received      Aggregate gross amount received from the person in cash during        Mandatory
B.3.3
         from the person      the period
         in cash






                                                             4
S. No.   Element              Description                                                             Requirement
         Aggregate gross                                                                              (Optional)
B.3.4    amount paid to       Aggregate gross amount paid to the person during the period             Mandatory
         the person
         Related Account      Account number (if available) from/to which funds was                   Optional
B.3.5
         Number               transferred.
         Related              Name of the institution (if available) from / to which funds were       Optional
B.3.6
         Institution Name     transferred.
         Related                                                                                      Optional
                              Institution reference number of the institution (if available) from /
B.3.7    Institution Ref
                              to which funds were transferred.
         Number
B.3.8    Remarks              Remarks or any other information                                        Optional
                              Unique identifier to identify the product. E.g. Time deposit            (Optional)
B.4.1    Product Identifier
                              number, credit card number etc.                                         Mandatory
         Last Date of
B.4.2                         Last Date of Transaction for the product
         Transaction
         Aggregate gross                                                                              (Optional)
B.4.3    amount received      Aggregate gross amount paid by the person during the period             Mandatory
         from the person
         Aggregate gross                                                                              (Optional)
         amount received      Aggregate gross amount paid by the person in cash during the            Mandatory
B.4.4
         from the person      period
         in cash
         Aggregate gross                                                                              (Optional)
B.4.5    amount paid to       Aggregate gross amount paid to the person during the period             Mandatory
         the person
         Related Account      Account number (if available) from/to which funds was                   Optional
B.4.6
         Number               transferred.
         Related              Name of the institution (if available) from / to which funds were       Optional
B.4.7
         Institution Name     transferred.
         Related                                                                                      Optional
                              Institution reference number of the institution (if available) from /
B.4.8    Institution Ref
                              to which funds were transferred.
         Number
B.4.9    Remarks              Remarks or any other information                                        Optional
         Details of           This part is to be reported for bank account or post office account
Part C   Bank/Post Office     in which cash deposit or withdrawal above the prescribed
         Account              threshold is made.
                              The number uniquely represents a report within a Statement. The
         Report Serial        Report Serial Number should be unique within the Statement.
C.1.1                                                                                                 Validation
         Number               This number along with Statement ID will uniquely identify any
                              report received by ITD.
                              The Report Serial Number of the original report that has to be
         Original Report      replaced or deleted. This number along with Original Statement
C.1.2                                                                                                 Validation
         Serial Number        ID will uniquely identify the report which is being corrected.
                              In case there is no correction of any report, mention `0' here.
                              Type of account. Permissible values are:
                              BS - Savings Account
C.2.1    Account Type                                                                                 Validation
                              BC - Current Account
                              XX - Not Categorised
                              Provide the account number used by the financial institution to
                              identify the account. If the financial institution does not have an
C.2.2    Account Number                                                                               Validation
                              account number then provide the functional equivalent unique
                              identifier used by the financial institution to identify the account.
         Account Holder
C.2.3                         Name of first/sole account holder.                                      Validation
         Name




                                                            5
S. No.   Element             Description                                                           Requirement
                             Status of the account. Permissible values are:
                             A ­ Active: Account is in regular use
C.2.4    Account Status      C - Closed: Account is closed during the financial year               Validation
                             Z - Others: Not listed above
                             X - Not categorized: The information is not available.
                             The unique number (IFSC code etc.) to uniquely identify the
         Branch
                             branch. Reporting Financial Institution can use self-generated
C.2.5    Reference                                                                                 Validation
                             numbers to uniquely identify the branch.
         Number

                             Name of Branch linked to the account. This could be the home or
C.2.6    Branch Name                                                                               Validation
                             linked branch.
                             Complete address of the branch consisting of house number,
C.2.7    Branch Address      building name, street, locality, city, state, Postal Code and         Validation
                             country.
                                                                                                   (Optional)
C.2.8    City / Town         Name of City, Town or Village
                                                                                                   Mandatory
                             In case of India, the 6 digit Pin code as per India Posts has to be
C.2.9    Postal Code         mentioned. In case of countries outside India, respective code        Validation
                             may be used. If Pin code is not available, use XXXXXX.
C.2.1                        The two digit state code has to be mentioned as per Indian Motor
         State Code                                                                                Validation
0                            Vehicle Act 1988. If state code is not available, use XX.
C.2.1                        The Country Code as per ISO 3166 has to be mentioned. Use IN
         Country Code                                                                              Validation
1                            for India. If Country Code is not available, use XX
C.2.1                        Telephone number in format STD Code-Telephone number.
         Telephone                                                                                 Validation
2                            (Example 0120-2894016)
C.2.1
         Mobile              Contact Mobile number. Please do not add "0" before the number        Validation
3
C.2.1                        Fax number in format STD Code-Telephone number. (Example
         Fax                                                                                       Optional
4                            0120-2894016)
C.2.1
         Email               E-mail of the Branch head                                             Validation
5
C.2.1
         Remarks             Remarks or any other information                                      Optional
6
         Aggregate gross
         amount credited     Aggregate gross amount credited to the account in cash during
C.3.1                                                                                              Validation
         to the account in   the period.
         cash
         Aggregate gross
         amount debited      Aggregate gross amount debited to the account in cash during
C.3.2                                                                                              Validation
         to the account in   the period.
         cash
C.3.3    Remarks             Remarks or any other information                                      Optional
                             Permissible values for Relationship type are:
                             F - First/Sole Account Holder
                             S - Second Account Holder
         Account             T - Third Account Holder
C.4.1                                                                                              Validation
         Relationship        A - Authorised Signatory
                             C - Controlling Person
                             Z - Others
                             X - Not Categorised
C.4.2    Person Name         Name of the individual or entity.                                     Validation




                                                         6
S. No.   Element              Description                                                          Requirement
                              The permissible values are:
                              IN - Individual
                              SP- Sole Proprietorship
                              PF- Partnership Firm
                              HF - HUF
                              CR - Private Limited Company
                              CB - Public Limited Company
C.4.3    Person Type                                                                               Validation
                              SO - Society
                              AO - Association of persons/Body of individuals
                              TR - Trust
                              LI - Liquidator
                              LL - LLP
                              ZZ - Others
                              XX ­ Not Categorised
                                                                                                   (Optional)
C.4.4    Customer ID          Customer ID/Number allotted by the reporting entity (if available)
                                                                                                   Mandatory
                              Permissible values are:
                              M - Male
         Gender (for          F - Female
C.4.5                                                                                              Validation
         individuals)         O ­ Others
                              N ­ Not Applicable (for entities)
                              X ­ Not Categorised
         Father's Name        Name of the father (if available). Mandatory if valid PAN is not     (Optional)
C.4.6
         (for individuals)    reported.                                                            Mandatory
                                                                                                   (Optional)
C.4.7    PAN                  Permanent Account Number issued by Income Tax Department
                                                                                                   Mandatory
         Aadhaar Number                                                                            (Optional)
C.4.8                         Aadhaar number issued by UIDAI (if available).
         (for individuals)                                                                         Mandatory
         Form 60                                                                                   (Optional)
C.4.9                         Form 60 Acknowledgment number, if applicable
         Acknowledgment                                                                            Mandatory
                              Document submitted as proof of identity of the individual.
                              Permissible values are:
                              A - Passport
                              B - Election Id Card
                              C - PAN Card
C.4.1    Identification                                                                            (Optional)
                              D - ID Card issued by Government/PSU
0        Type                                                                                      Mandatory
                              E - Driving License
                              G - UIDAI Letter / Aadhaar Card
                              H - NREGA job card
                              Z ­ Others
                              Mandatory if valid PAN is not reported.
C.4.1    Identification       Number mentioned in the identification document                      (Optional)
1        Number               Mandatory if valid PAN is not reported.                              Mandatory
                              Individual: Actual Date of Birth; Company: Date of incorporation;    (Optional)
                              Association of Persons: Date of formation/creation; Trusts: Date     Mandatory
                              of creation of Trust Deed; Partnership Firms: Date of Partnership
         Date of
C.4.1                         Deed; LLPs: Date of incorporation/Registration; HUFs: Date of
         birth/Incorporatio
2                             creation of HUF and for ancestral HUF date can be 01-01-0001
         n
                              where the date of creation is not available.
                              The data format is DD/MM/YYYY
                              Mandatory if valid PAN is not reported.
         Nationality/Count                                                                         (Optional)
C.4.1
         ry of                2 character Country Code (ISO 3166)                                  Mandatory
3
         Incorporation
C.4.1    Business or                                                                               Optional
                              Business or occupation (if available)
4        occupation
                              Complete address of the person consisting of house number,
C.4.1
         Address              building name, street, locality, city, state, Postal Code and        Validation
5
                              country.

                                                          7
S. No.   Element            Description                                                           Requirement
                            Indicates the legal character of the address. Permissible values
                            are:
                            1- Residential Or Business
C.4.1
         Address Type       2 - Residential                                                       Optional
6
                            3 - Business
                            4 ­ Registered Office
                            5 ­ Unspecified
C.4.1                                                                                             (Optional)
         City / Town        Name of City, Town or Village
7                                                                                                 Mandatory
                            In case of India, the 6 digit Pin code as per India Posts has to be
C.4.1
         Postal Code        mentioned. In case of countries outside India, respective code        Validation
8
                            may be used. If Pin code is not available, use XXXXXX.
C.4.1                       The two digit state code has to be mentioned as per Indian Motor
         State Code                                                                               Validation
9                           Vehicle Act 1988. If state code is not available, use XX.
C.4.2                       The Country Code as per ISO 3166 has to be mentioned. Use IN
         Country Code                                                                             Optional
0                           for India. If Country Code is not available, use XX
C.4.2    Mobile/Telephon    Primary Telephone (STD Code-Telephone number) or mobile               (Optional)
1        e Number           number (if available)                                                 Mandatory
C.4.2    Other Contact       Other Telephone (STD Code-Telephone number) or mobile
                                                                                                  Optional
2        Number             number
C.4.2                                                                                             (Optional)
         Email              Email Address (if available)
3                                                                                                 Mandatory
C.4.2
         Remarks            Remarks or any other information                                      Optional
4
         Details for
Part D   Immovable          This part is to be reported for Immovable property transactions
         Property
                            The number uniquely represents a report within a Statement. The
         Report Serial      Report Serial Number should be unique within the Statement.
D.1.1                                                                                             Validation
         Number             This number along with Statement ID will uniquely identify any
                            report received by ITD.
                            The Report Serial Number of the original report that has to be
         Original Report    replaced or deleted. This number along with Original Statement
D.1.2                                                                                             Validation
         Serial Number      ID will uniquely identify the report which is being corrected.
                            In case there is no correction of any report, mention `0' here.
D.2.1    Transaction Date   Date of transaction. The data format is DD/MM/YYYY                    Validation
                                                                                                  (Optional)
D.2.2    Transaction ID     Unique ID to identify transaction, if available
                                                                                                  Mandatory
                            Permissible values are:
                            SP ­ Sale
                            GF - Gift
                            AG - Agreement to Sell
                            PR - Partition
                            ST - Settlement
                            RL - Relinquishment
D.2.3    Transaction Type                                                                         Validation
                            ER - Extinguishment of any right in the asset
                            CA - Compulsory acquisition
                            TP - Transfer as per the section 53A of the Transfer of Property
                                 Act, 1882(4 of 1882).
                            SH - Transfer by acquisition of shares
                            ZZ - Others
                            XX - Not Categorized.
                            Amount of transaction as per registered deed. The amount
         Transaction
D.2.4                       should be rounded off to nearest rupee without decimal. If this       Validation
         Amount
                            amount is not in Indian Rupees, then convert to Indian Rupees.




                                                           8
S. No.   Element             Description                                                           Requirement
                             The asset underlying the transaction.
                             Permissible values are:
                             A - Agricultural land
                             N - Non-agricultural land
D.2.5    Property Type       C - Commercial property                                               Validation
                             R - Residential property
                             I - Industrial
                             Z - Others
                             X - Not Categorized.
                             Permissible values are:
         Whether property
                             Y - Yes
D.2.6    is within                                                                                 Validation
                             N - No
         municipal limits
                             X - Not Categorized.
                                                                                                   (Optional)
D.2.7    Property Address    Address of Property
                                                                                                   Mandatory
                                                                                                   (Optional)
D.2.8    City / Town         Name of City, Town or Village
                                                                                                   Mandatory
                             In case of India, the 6 digit Pin code as per India Posts has to be
D.2.9    Postal Code         mentioned. In case of countries outside India, respective code        Validation
                             may be used. If Pin code is not available, use XXXXXX.
D.2.1                        The two digit state code has to be mentioned as per Indian Motor
         State Code                                                                                Validation
0                            Vehicle Act 1988. If state code is not available, use XX.
D.2.1                        The Country Code as per ISO 3166 has to be mentioned. Use IN
         Country Code                                                                              Validation
1                            for India. If Country Code is not available, use XX
D.2.1
         Stamp Value         The value for stamp valuation is to be provided.                      Validation
2
D.2.1
         Remarks             Remarks or any other information                                      Optional
3
                             Relation of the person to the transaction.
                             Permissible values are:
                             S - Seller/Transferor
         Transaction         B - Buyer/Transferee
D.3.1                                                                                              Validation
         Relation            C - Confirming Party
                             P - Power of Attorney holder
                             Z - Others
                             X - Not Categorized
                             Amount of transaction related to the person.
         Transaction
                             The amount should be rounded off to nearest rupee without             (Optional)
D.3.2    Amount related to
                             decimal. If this amount is not in Indian Rupees, then convert to      Mandatory
         the person
                             Indian Rupees.
D.3.3    Person Name         Name of the individual or entity.                                     Validation
                             The permissible values are:
                             IN - Individual
                             SP- Sole Proprietorship
                             PF- Partnership Firm
                             HF - HUF
                             CR - Private Limited Company
                             CB - Public Limited Company
D.3.4    Person Type                                                                               Validation
                             SO - Society
                             AO - Association of persons/Body of individuals
                             TR - Trust
                             LI - Liquidator
                             LL - LLP
                             ZZ - Others
                             XX ­ Not Categorised




                                                         9
S. No.   Element              Description                                                           Requirement
                              Permissible values are:
                              M - Male
         Gender (for          F - Female
D.3.5                                                                                               Validation
         individuals)         O ­ Others
                              N ­ Not Applicable (for entities)
                              X ­ Not Categorised
         Father's Name        Name of the father (if available).                                    (Optional)
D.3.6
         (for individuals)    Mandatory if valid PAN is not reported.                               Mandatory
                                                                                                    (Optional)
D.3.7    PAN                  Permanent Account Number issued by Income Tax Department
                                                                                                    Mandatory
         Aadhaar Number                                                                             (Optional)
D.3.8                         Aadhaar number issued by UIDAI (if available).
         (for individuals)                                                                          Mandatory
         Form 60                                                                                    (Optional)
D.3.9                         Form 60 Acknowledgment number, if applicable
         Acknowledgment                                                                             Mandatory
                              Document submitted as proof of identity of the individual.
                              Permissible values are:
                              A - Passport
                              B - Election Id Card
                              C - PAN Card
D.3.1    Identification                                                                             (Optional)
                              D - ID Card issued by Government/PSU
0        Type                                                                                       Mandatory
                              E - Driving License
                              G - UIDAI Letter / Aadhaar Card
                              H - NREGA job card
                              Z ­ Others
                              Mandatory if valid PAN is not reported.
D.3.1    Identification       Number mentioned in the identification document                       (Optional)
1        Number               Mandatory if valid PAN is not reported.                               Mandatory
                              Individual: Actual Date of Birth; Company: Date of incorporation;     (Optional)
                              Association of Persons: Date of formation/creation; Trusts: Date      Mandatory
                              of creation of Trust Deed; Partnership Firms: Date of Partnership
         Date of
D.3.1                         Deed; LLPs: Date of incorporation/Registration; HUFs: Date of
         birth/Incorporatio
2                             creation of HUF and for ancestral HUF date can be 01-01-0001
         n
                              where the date of creation is not available.
                              The data format is DD/MM/YYYY
                              Mandatory if valid PAN is not reported.
         Nationality/Count                                                                          (Optional)
D.3.1
         ry of                2 character Country Code (ISO 3166)                                   Mandatory
3
         Incorporation
                              Complete address of the person consisting of house number,
D.3.1
         Address              building name, street, locality, city, state, Postal Code and         Validation
4
                              country.
D.3.1                                                                                               (Optional)
         City / Town          Name of City, Town or Village
5                                                                                                   Mandatory
                              In case of India, the 6 digit Pin code as per India Posts has to be
D.3.1
         Postal Code          mentioned. In case of countries outside India, respective code        Validation
6
                              may be used. If Pin code is not available, use XXXXXX.
D.3.1                         The two digit state code has to be mentioned as per Indian Motor
         State Code                                                                                 Validation
7                             Vehicle Act 1988. If state code is not available, use XX.
D.3.1                         The Country Code as per ISO 3166 has to be mentioned. Use IN
         Country Code                                                                               Optional
8                             for India. If Country Code is not available, use XX
D.3.1    Mobile/Telephon      Primary Telephone (STD Code-Telephone number) or mobile               (Optional)
9        e Number             number (if available)                                                 Mandatory
D.3.2    Other Contact         Other Telephone (STD Code-Telephone number) or mobile
                                                                                                    Optional
0        Number               number
D.3.2                                                                                               (Optional)
         Email                Email Address (if available)
1                                                                                                   Mandatory
D.3.2
         Remarks              Remarks or any other information                                      Optional
2
                                                         10
11

 
 
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