Rule 14 - Form of verification under section 142 - Income-tax Rules, 1962

Form of verification under section 142. 14. 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.