Interest-Tax Act, 1974

Section - 24 - False statements

False statements.

24.  If a person makes a statement in any verification under this Act or any rule made thereunder, or delivers an account or state­ment which is false, and which he either knows or believes to be false or does not believe to be true, he shall be punishable with rigorous imprisonment for a term which shall not be less than three months but which may extend to seven years and with fine.

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