Rule 14 : Form of verification under section 142
(Chapter: III - Assessment Procedure)
The information which a person is required by the Assessing Officer to furnish under clause (ii) of sub-section (1) of section 142 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."
Reference/Source: Check at Income Tax site for latest version of the Rules - link
This page was last updated on 17th October 2016.