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Rule 14 of Income Tax Rules 1962: Form of verification under section 142

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.

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