False statement in tax verification attracts imprisonment and fine; the offence is classified as non-cognizable. False statements in any verification under this Chapter or under its rules, or delivery of an account or statement known or believed by the maker to be false or not believed to be true, are punishable with imprisonment for a term up to three years and with fine; such an offence is declared to be non-cognizable for purposes of the criminal procedure framework.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
False statement in tax verification attracts imprisonment and fine; the offence is classified as non-cognizable.
False statements in any verification under this Chapter or under its rules, or delivery of an account or statement known or believed by the maker to be false or not believed to be true, are punishable with imprisonment for a term up to three years and with fine; such an offence is declared to be non-cognizable for purposes of the criminal procedure framework.
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