Section 194: Declaration under section 375
Declaration under section 375.
194. (1) The declaration referred to in section 375(1) shall be in Form No. 117, and shall be verified in the manner indicated therein.
(2) The declaration and the verification referred to in sub-rule (1) shall be signed by the person specified in rule 167(3).
(3) The declaration referred to in sub-rule (1) shall, —
(a) in a case where it is furnished to the Joint Commissioner (Appeals) or the Commissioner (Appeals), be in duplicate; and
(b) in a case where it is furnished to the Appellate Tribunal, be in triplicate.
Source: official text of Income-tax Rules, 2026 as published on India Code (PDF). All sections of Income-tax Rules, 2026.