{"act":{"id":"finance-act-2026","short_title":"The Finance Act, 2026","long_title":"An Act to give effect to the financial proposals of the Central Government for the financial year 2026-2027.","act_number":"4","act_year":2026,"enact_date":null,"enforcement_date":null,"ministry":"Ministry of Finance","department":"Department of Revenue","jurisdiction":"CENTRAL","unit":"section","section_count":167,"in_force":true,"spent":false,"spent_note":null,"duplicate_of":null,"text_source":"published","scan_url":null,"url":"https://indiacode.ecourtsindia.com/finance-act-2026/"},"unit":"section","section":{"number":"134","heading":"Manner of making declaration","text":"Manner of making declaration. 134. (1) A declaration under 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 prescribed. (2) The verification referred to in sub-section (1) shall be made electronically, so as to verify that— (a) | the assessee making the declaration is an eligible assessee; and (b) | the declaration of income or assets is in accordance with the provisions of this Scheme. (3) The declaration made under sub-section (1) shall be deemed to be invalid, if— (a) | any 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.","html":"<p><b>Manner of making declaration.</b></p><p><b>134.</b> (1) A declaration under section [<i>132</i>] 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 prescribed.</p><p><span class=\"num\">(2)</span> The verification referred to in sub-section (1) shall be made electronically, so as to verify that—</p><div class=\"tablewrap\"><table class=\"dtable\"><tr><td>(<i>a</i>)</td><td></td><td>the assessee making the declaration is an eligible assessee; and</td></tr><tr><td>(<i>b</i>)</td><td></td><td>the declaration of income or assets is in accordance with the provisions of this Scheme.</td></tr></table></div><p><span class=\"num\">(3)</span> The declaration made under sub-section (1) shall be deemed to be invalid, if—</p><div class=\"tablewrap\"><table class=\"dtable\"><tr><td>(<i>a</i>)</td><td></td><td>any material particular furnished in the declaration is found to be false at any stage; or</td></tr><tr><td>(<i>b</i>)</td><td></td><td>the declarant violates any of the conditions referred to in this Scheme.</td></tr></table></div>","words":129,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-2026/section/134/","note":null,"source_note":"Harvested from the Income Tax Department's own portal at incometaxindia.gov.in, which publishes the Finance Acts section by section. India Code carries none of them: its Central community holds the Acts that stand as general law, and a Finance Act is an amending and rate-fixing instrument.","judgments_note":"Judgment holdings are the ratio decidendi as extracted from the order by eCourts India, reproduced unaltered. Reported judgments only.","licence":"Published with commentary and other original matter under s.52(1)(q)(ii), Copyright Act 1957."}