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 3. Form of declaration and the manner of verification thereof.

(1) The declaration, under section 94, in respect of tax arrears and the amount payable under the Scheme shall be made in Form 1.

(2) The declaration under sub-rule (1) shall be furnished in duplicate and shall be verified in the manner laid down in the said Form 1 and shall be signed by the person making such declaration or by any person authorised by him in this behalf.

(3) The designated authority on receipt of declaration shall issue, a receipt in acknowledgement thereof.