Form 61 – If PAN Unavailable & Earn from Agriculture

In the past few days, there have been numerous reforms and changes put into place to ensure that the economy performs smoothly. There are also many measures in place to ensure that all transactions are recorded. One of the most important documents that every individual in India needs to have is a PAN (Permanent Account Number) card. This document is issued by the Income Tax Department of India under the supervision of the Central Board of Direct Taxes and is a laminated card containing basic details of the applicant such as his name, name of his father, his photograph along with the PAN number.

However, there are instances wherein applicants do not have a PAN card, yet wish to undertake certain transactions. In such cases, based on the necessity, Form 61 can be submitted.


What is Form 61

This is a form of declaration that is to be filled by an individual who receives income solely from agriculture and is not the recipient of any other income that is taxable, with respect to transactions mentioned in Clauses (a) to (h) Rule 114B.

What is Form 61 used for

This form is used in the place of a PAN card with respect to transactions mentioned in Clauses (a) to (h) Rule 114B. These transactions are:

  • Purchase or sale of immovable property that is worth over Rs.5,00,000.
  • Purchase or sale of vehicles, other than a two-wheeler.
  • A fixed deposit that exceeds Rs.50,000 with any bank.
  • A fixed deposit account that exceeds Rs.50,000 with the Post Office.
  • Contract related to purchase or sale of specified securities that exceed Rs.10,00,000.
  • This form is required for opening an account with a bank.
  • Applications for installing a telephone connection(includes cellular connection) requires this form.
  • Payments that exceed Rs.25,000 to restaurants and hotels.

In case of minors whose income is not taxed, their father’s/mother’s/guardian’s PAN number should be given.

How to Fill Form 61

Form 61 can be procured both online as well as offline. Applicants will have to provide certain information that is required. This includes -

  • The name and address of the applicant
  • Particulars or details of the transaction
  • Proof of address
  • Date, place along with the declarant’s signature

Applicants will also have to sign the verification mentioned in the form, stating that all information provided is true, to the best of their knowledge. Information regarding date and place should also be provided.

Form 61 will have to be given during the time of transaction to the person handling the transactions, such as a manager at the bank.

Documents Required along with Form 61

While providing Form 61, a supporting document to verify their address will have to be provided by the applicant. Documents counted as valid proof of address are as follows:

  • Aadhaar card
  • EPIC or Electoral Photo Identity Card
  • Ration Card
  • Driving License
  • Passport
  • Identity card issued by an institution, containing the applicant’s address
  • Recent utility bills (not older than 3 months)
  • Communication or document issued by the State Government or Central Government containing the applicant’s residential address.
  • Other documents that verify the applicant’s address provided in the declaration

The document provided by the applicant as proof of address will have to be self-attested.

Difference between Form 60 and Form 61

A PAN card is a necessary document that every citizen must have. This document keeps a track of the holder’s financial transactions. In case an applicant does not possess PAN number, they will have to submit either Form 60 or Form 61 instead.

Form 60

This declaration form will have to be submitted by an individual who does not hold a PAN number but wishes to enter into transactions mentioned in Rule 114B. Applicants who do not have a General Index Register Number but wish to pay in cash with respect to all transactions mentioned in Clauses (a) to (h) of Rule 114B, will have to submit Form 60.

Form 61

On the other hand, this form will have to be submitted by applicants who have agricultural income but do not receive any other income that is taxable, in case they wish to participate in transactions specified in Clauses (a) to (h) of Rule 114B.

Therefore, based on the applicant’s requirements, they will have to decide whether to submit Form 60 or Form 61.

A PAN card is one document that every Indian citizen must have compulsorily. In case, for some reason this was not possible, then Form 61 can be submitted by those who derive their income from agriculture.

List Of Pan Card Office in India 2021

FAQs on Form 61

  1. I don’t have Aadhar Card. Can I still submit my Form 61?
  2. Yes, you can still submit your Aadhaar even if you do not have Aadhaar provided you can submit other documents as proof of address such as your Voter ID card, passport, driving license, etc.

  3. What will happen if the Form 61A filed by me has incorrect details?
  4. In case you filed a Form 61 A which is defective, then you will have to report to the Income Tax Authority informing about the incorrect detail mentioned in the form within 10 days of its submission to avoid any penalty. You will then have to 30 days since the day of submission to rectify the incorrect detail on your form.

  5. Is it mandatory to file Form 61 A?
  6. As per Section 258 BA, it is not mandatory to file Form 61A. However, if you do file the form, make sure all the details mentioned are correct.

  7. Who can file Form 61 A?
  8. If you are an eligible taxpayer of India who earns an income which is taxable, then you can file Form 61 A.

  9. What is the due date to file Form 61A?
  10. The Form 61A can be filed within 30 days of the notice issued to file the statement.


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