# The Finance Act, 2026, Section 134: Manner of making declaration

- Act: The Finance Act, 2026 (Act 4 of 2026)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2026/section/134/

## 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.

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