Rule 169: Verification declaration for section 268 information
Rule 169 prescribes the verification wording for information the Assessing Officer requires under section 268(1)(c). The declaration addresses both correctness and completeness to the person’s knowledge and belief.
Official notified Income-tax Rules, 2026Need advice on Rule 169?
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Rule 169 - Form of verification for furnishing information under section 268(1)(c)
The information which a person is required by the Assessing Officer to furnish under section 268(1)(c) shall be verified in the following manner :— "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".
Rule breakdown
Identify the information covered by the request
Read the section 268(1)(c) request and identify the statements and particulars to which the verification applies.
Keep the response aligned with the requested period and information rather than appending an unexplained generic declaration.
Use the prescribed declaration
The quoted wording declares that, to the best of the person’s knowledge and belief, the information is correct and complete and other particulars are truly stated.
Check both accuracy and completeness before verifying. The rule does not permit known omissions to be left unexplained merely because a statement is labelled a summary.
Keep the supporting response record
Retain the request, final statement, source records and evidence of furnishing. If a fact is uncertain, establish and explain it accurately through the applicable process rather than signing an unsupported assertion.
This rule specifies the verification language; the parent provision and request determine the wider response obligation and timing.
Key takeaways
Prescribed wording
The rule contains the verification declaration.
Correct and complete
Both elements are part of the statement.
Read the actual request
Scope and timing come from the applicable framework.
Practical checklist
- Match the statement to the request.
- Check accuracy and completeness.
- Retain the verified response and evidence.
Avoid
- Do not verify information known to be incomplete or incorrect.
FAQs
Does the rule prescribe a separate numbered form?
Its text prescribes the verification declaration for the stated information, without naming a separate form number.
Does the declaration address only numerical accuracy?
It addresses correctness, completeness and the truth of other particulars.
Does this rule alone set a universal response deadline?
No. Read the parent provision and actual request for the applicable requirements.
Glossary
- Verification declaration
- The prescribed statement confirming the information and particulars under Rule 169.