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Rule 14: Form of verification under section 142

The Income-tax Rules, 1962Central Act · 1962

Form of verification under section 142.

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."

Where this provision sits

ActThe Income-tax Rules, 1962
Rule14
Marginal noteForm of verification under section 142
JurisdictionCentral
StatusIn force as published by the source

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