Indian Income-Tax Act, 1922
Section - 52 - False statement in declaration
52. False statement in declaration.—If a person makes a statement in a verification mentioned in [section 19A or] [section 20A [or section 21] or] section 22 [or sub-section (2) of section 26A] or sub-section (3) of section 30 [or sub-section (3) of section 33] * *, [or furnishes a certificate under sub-section (9) of section 18,] which is false, and which he either knows or believes to be false, or does not believe to be true, he shall [be punishable, on conviction before a Magistrate, with simple imprisonment which may extend to six months, or with fine which may extend to one thousand rupees, or with both].
Inserted by s. 4, Indian I.T. (Amendment) Act, 1926. Inserted by s. 22, Indian I.T. (Second Amendment) Act, 1933. Inserted by s. 64, Indian I.T. (Amendment) Act, 1939. Inserted by s. 9, Indian I.T. (Amendment) Act, 1930. Substituted for "or sub-section (2) of section 32" by s. 28, Indian I.T. (Amendment) Act, 1941. "Or sub-section (2) of section 33A or sub-section (3) of section 50A" omitted by s. 64, Indian I.T. (Amendment) Act, 1939. Inserted by s. 17, F. Act, 1959, w.e.f. 1-4-1959. Substituted for "be deemed to have committed the offence described in section 177 of the Indian Penal Code," by s. 64, Indian I.T. (Amendment) Act, 1939.
[As amended up to date]
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