Manner of making declaration
Section 134 of the Finance Act, 2026 deals with manner of making declaration. 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.
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—
Section 134, The Finance Act, 2026 (Act 4 of 2026).
(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.
Questions about Section 134
What does Section 134 of the Finance Act deal with?
Section 134 of the Finance Act is headed "Manner of making declaration". 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.
How do I find court cases under Section 134 of the Finance Act?
In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Finance Act 2026 134, section 134 Finance Act 2026, section 134 of the Finance Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.
When was the Finance Act enacted?
Finance Act was enacted in 2026 as Act 4 of 2026. India Code records no commencement date for it. It is in force as at the date shown on this page.
Other sections of this Act
- First Schedule. -11686 words
- 3. Income-tax under Act 30 of 20258033 words
- Fourth Schedule. -4078 words
- 2. Income-tax under Act 43 of 19612736 words
- 26. Substitution of new sections for sections 276B, 276BB, 276C, 276CC, 276CCC and 276D1437 words
- Fifth Schedule. -1363 words
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