Bogus expenses

supposedly I have put hire charges on car rental and tds deducted under section 194 C and made payment through bank and proper tax invoice received
do I need to make affidavit to support the same.?
as these expenses are bogus so affidavit is mandatory so that in further assessment it would not cause any issue.

my opinion is if I had made payment by cheque so we need not to take affidavit