1. Search Case laws by Section / Act / Rule — now available beyond Income Tax. GST and Other Laws Available
2. New: “In Favour Of” filter added in Case Laws.
Try both these filters in Case Laws →
TaxTMI Login
🚀 New: Section-Wise Filter ✕
Just a moment...
1. Search Case laws by Section / Act / Rule — now available beyond Income Tax. GST and Other Laws Available
2. New: “In Favour Of” filter added in Case Laws.
Try both these filters in Case Laws →
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Acts & Rules
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Acts & Rules
Note
Bookmark
Share
Don't have an account? Register Here
of Press 'Enter' after typing page number.
<h1>False statement in verification attracts rigorous imprisonment and fine where knowingly false statements cause tax evasion.</h1> Section 277 penalises anyone who in any verification under the Income-tax Act or applicable rules, or by delivering an account or statement, makes a false statement which he knows or believes to be false or does not believe to be true; punishment is two-tiered: where the tax that would have been evaded exceeds twenty-five hundred thousand rupees, rigorous imprisonment of not less than six months and up to seven years and fine; otherwise rigorous imprisonment of not less than three months and up to two years and fine.
TaxTMI 
TaxTMI 
