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Manner of making declaration.
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....ation. 134. (1) A declaration under ^1[section 132] shall be made complete in all respects to the prescribed income-tax authority, in such form and shall be verified in such manner, as may be ....
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....ny material particular furnished in the declaration is found to be false at any stage; or (b) the declarant violates any of the conditions referred to in this Scheme. ....
TaxTMI