The primary purpose of Form 97 is to provide an alternative compliance mechanism in cases where such persons are not eligible ...
From April 1, 2026, transactional forms such as tax deducted at source statements, remittances, Form 60, and Form 15G/15H would operate under the new simplified framework. Illustration: Dominic Xavier ...
The Income Tax Department has introduced a new Form 97, replacing Form 60, for individuals without a PAN card undertaking ...
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