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form 61and61a applicability

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please give brief abt that.
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Form 61A or Statement of Financial Transactions (STF) is a record of the statement of specified financial transactions which must be furnished under the Income Tax Act, 1961.
( See proviso to clause (a) of Rule 114C ) Form of declaration to be filed by a person who has agricultural income and is not in receipt of any. other income chargeable to income-tax in respect of transactions specified in Rule 114B
Form 60 – Income Tax. Form 60 is a 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.


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