Rule – 13, Application for extension of time for filing return of income
March 19, 2018
Rule – 14A, Form of audit report under section 142(2A)
March 19, 2018

Rule – 14, Form of verification under section 142

14The information which a person is required by the 38[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: www.incometaxindia.gov.in

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