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of <h1>False Tax Statement Under Direct Taxes Code, 2010: Imprisonment and Fines for Misleading Verification.</h1> If an individual makes a false statement in any verification under the Direct Taxes Code, 2010, knowing or believing it to be false, or not believing it to be true, they face penalties. If the false statement could have led to tax evasion exceeding one lakh rupees, the punishment is rigorous imprisonment from six months to seven years and a fine between fifty thousand and five lakh rupees. In other cases, the punishment is rigorous imprisonment from three months to three years and a fine between twenty-five thousand and three lakh rupees.
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