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of <h1>False Statements under Interest-tax Act, 1974: Rigorous Imprisonment and Fines for Violations per Section 24.</h1> Section 24 of the Interest-tax Act, 1974, addresses the consequences of making false statements. If an individual knowingly or recklessly provides false information in any verification or delivers a false account or statement under this Act or its rules, they face rigorous imprisonment ranging from a minimum of three months to a maximum of seven years, along with a fine.
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