it is form of declaration to be filled by a person who does not have permanent account on and who enters into any transaction specified in rule 114B
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49/60 is the simplest form.
37/60 is in its simplest form.
13/60 is in its simplest form as there are no common factors for 13 and 60
11/60 is already in simplest form.
60 = sixtieth or 60th