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of <h1>Income Tax Rules 1962: Rule 14 Mandates Verification Declaration for Information Provided to Assessing Officer Under Section 142(1)(ii).</h1> The Income Tax Rules, 1962, under Rule 14, specify the form of verification required for information furnished to the Assessing Officer as per section 142(1)(ii). The person providing the information must declare that, to the best of their knowledge and belief, the details in the statement are correct, complete, and accurately stated. This verification ensures the authenticity and accuracy of the information submitted during the assessment procedure.
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