Rule - 14 (of Income Tax Rules, 1962), Income-tax Rules, 1962
Rule - 14 (of Income Tax Rules, 1962), Income-tax Rules, 1962
Form of verification under section 142 (of Income Tax Act, 1961).
The information which a person is required by the [Assessing Officer] to furnish under clause (ii) of sub-section (1) of section 142 (of Income Tax Act, 1961) shall be verified in the following manner, namely :—
"I declare that to the best of my knowledge and belief, the information furnished in the statement/statements is correct and complete and other particulars shown therein are truly stated
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