Go Ad-Free on CAclubindia with Daily Mobile Updates. Subscribe Now!

Declaration under section 194C(6)

26 September 2019

Does declaration given on plane paper is valid if it fulfills the requirements.My CA is recommending declaration on Rs 10 stamp paper but my vendors are saying that they can give me declaration on plane paper/ letter head only

Reply
Follow
Share

1 Replies

Kapadia Pravin (17259 Points)
Replied 26 September 2019

No format of the declaration/undertaking has however been prescribed. In view of this, the declaration can take any form so long as it fulfills the requirement of the section 194C(6).

However, an illustrative declaration could be on the following lines on plain paper which may not be notarized.

Please bear in mind that the declaration is required for each previous year

1 Like