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<h1>Verification under section 142 requires a declaration confirming correctness and completeness of furnished information and other particulars.</h1> Where the Assessing Officer requires information under clause (ii) of sub section (1) of section 142, the information must be verified by the declaration: '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.'