INCOME-TAX RULES, 1962. We understand your world. "FORM NO. 60 (See second proviso to rule 114B]. Form for declaration to be filed by an individual or a ...INCOME TAX RULES, 1962. FORM NO. 60 [See second proviso to rule 114B]. Form for declaration to be filled by an individual or a person (not being a company ...Form 60 is a declaration that must be submitted by individuals when they enter into a ... in Rule 114B of the Income-tax Rules, 1962 and do not hold a PAN.