Forms › PAN, TAN & Appeals › Form 97

Form 97 — Declaration by a person without PAN entering a specified transaction

✓ Corroborated with CBDT / incometax.gov.in L · PAN, TAN & Appeals
Replaces old Form 60. Under the Income-tax Act, 2025, this compliance now uses Form 97.
New form numberForm 97
Old form number60
Act 2025 referenceRule 159(2)
CategoryL · PAN, TAN & Appeals
Applies fromTax Year 2026-27 (from 1 April 2026)

What is Form 97?

Form 97 is the Income-tax Act, 2025 form titled “Declaration by a person without PAN entering a specified transaction”. It replaces the earlier Form 60 used under the Income-tax Act, 1961 (and the Income-tax Rules, 1962). The purpose of the form is unchanged — the number and format have been updated under the new law.

It falls under the PAN, TAN & Appeals category, and applies to Tax Year 2026-27 (AY 2026-27) onwards, i.e. from 1 April 2026.

A fuller plain-language explainer for Form 97, reviewed by our Chartered Accountants, is being added.

Transitional rule — which form applies?

⚠️ Which form applies depends on the tax year the compliance relates to, not the calendar date you file. Proceedings for tax years beginning before 1 April 2026 (assessments, appeals, TDS for transactions up to 31 March 2026, and Section 89 relief for those years) continue on the old forms.

Frequently asked questions

What is the new form for Form 60?

Under the Income-tax Act, 2025, old Form 60 is replaced by Form 97 — Declaration by a person without PAN entering a specified transaction. It applies to Tax Year 2026-27 onwards.

From when does Form 97 apply?

It applies to Tax Year 2026-27 (AY 2026-27) onwards, i.e. from 1 April 2026. Compliance relating to earlier tax years continues on the old forms.

Related forms in this category

Form 93 (was 49A)
Application for Allotment of PAN (resident individual)
Form 94 (was 49A)
Application for PAN (Indian company / entity)
Form 95 (was 49AA)
Application for PAN (individual not being a citizen of India...
Form 96 (was 49AA)
Application for PAN (entity incorporated outside India)
Form 98 (was 61)
Statement of particulars of declarations received in Form 97
Form 99 (was 35)
Appeal to the JCIT(Appeals) or CIT(Appeals)
Not sure which form applies to your case?

Our Chartered Accountants handle the filing end-to-end — TDS certificates, audit reports, trust/NGO compliance and more.

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This directory is compiled from official CBDT / incometax.gov.in sources and reputable references, and is being reconciled against the Gazette-notified Income-tax Rules, 2026 (Appendix III). Forms marked “compiled” are pending that final cross-check. This is general information, not tax advice.