Part DCA - Safe Harbour Rules for income referred to in clause (i) of sub-section (1) of section 9 chargeable to tax under the head (From Rule 10TI to Rule 10TIC)
Verification of income tax information requires a prescribed declaration of correctness, completeness, and truthfulness. A person required by the Assessing Officer to furnish information under section 142(1)(ii) must verify the statement in the prescribed declaration form. The declaration states that, to the best of the person's knowledge and belief, the information furnished is correct and complete, and that the other particulars shown are truly stated.
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Provisions expressly mentioned in the judgment/order text.
Verification of income tax information requires a prescribed declaration of correctness, completeness, and truthfulness.
A person required by the Assessing Officer to furnish information under section 142(1)(ii) must verify the statement in the prescribed declaration form. The declaration states that, to the best of the person's knowledge and belief, the information furnished is correct and complete, and that the other particulars shown are truly stated.
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