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Who shall file Form 61?
As per Rule 114D of the Income-tax Rules, 1962, every person specified in clauses (a) to (k) of Rule 114C (1), Rule 114C(2) and who are required to have their accounts audited under section 44AB must submit a statement in Form No. 61 if they have received any declaration in Form No. 60.
Who shall file Form 60?
Form 60 shall be filed by an individual or a person (not a company or firm) who doesn't have a PAN and who enters into specified transactions referred to in Rule 114B . Form 60 shall be filed in paper form or electronically under the EVC through the e-filing portal.
How to file Form 61?
Form 61 shall be furnished through the reporting portal https://report.insight.gov.in.
What is the due date to file Form 61?
Form 61 shall be furnished half yearly and the due dates are:
| Period | Due Date |
| April to September | 31st October |
| October to March | 30th April |