Lawgist29False statement in verification, etc
If a person makes a statement in any verification under this Act or under 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,--
(i) in a case where the amount of tax, which would have been evaded if the statement or account had been accepted as true, exceeds one hundred thousand rupees, with rigorous imprisonment for a term which shall not be less than six months but which may extend to seven years and with fine;
(ii) in any other case, with rigorous imprisonment for a term which shall not be less than three months but which may extend to three years and with fine.
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- 1 Short title and extent
- 2 Definitions
- 3 Application of the Act
- 4 Tax authorities
- 5 Charge of tax
- 6 Scope of chargeable receipts
- 7 Computation of chargeable receipts
- 8 Return of chargeable receipts
- 9 Self-assessment
- 10 Assessment
- 11 Best judgment assessment
- 12 Re-opening of assessment at the instance of the assessee
- 13 Receipts escaping assessment
- 14 Advance payment of hotel receipts tax
- 15 Penalty for failure to furnish returns, comply with notices, concealment of receipts, etc
- 16 Penality for false estimate of, or failure to pay, hotel-receipts tax payable in advance
- 17 Opportunity of being heard
- 18 Appeals to the Commissioner (Appeals)
- 19 Appeals to Appellate Tribunal
- 20 Rectification of mistakes
- 21 Hotel-receipts tax deductible in computing total income under Income-tax Act
- 22 Revision of order prejudicial to revenue
- 23 Revision of orders by Commissioner
- 24 Application of provisions of Income-tax Act
- 25 Income-tax papers to be available for the purposes of this Act
- 26 Wilful attempt to evade tax, etc
- 27 Failure to furnish returns of chargeable receipts
- 28 Failure to produce accounts and documents
- 29 False statement in verification, etc
- 30 Abetment of false return, etc
- 31 Punishment for second and subsequent offences
- 32 Certain offences to be non-cognizable
- 33 Institution of proceedings and composition of offences
- 34 Power to make rules
- 35 Power to exempt
- 36 Power to remove difficulties
- 37 [Repealed]
