https://www.taxtmi.com/acts?id=11017 Clause 239 criminalises making a false statement in any verification under the Code or its rules, and delivering an account or statement which the person knows or believes to be false or does not believe to be true. The offence attracts rigorous imprisonment for a term not less than six months and up to seven years, and a fine prescribed between fifty thousand rupees and five lakh rupees. en-us Thu, 20 Aug 2009 14:00:17 +0530 Thu, 20 Aug 2009 14:00:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=11017 Clause 239 criminalises making a false statement in any verification under the Code or its rules, and delivering an account or statement which the person knows or believes to be false or does not believe to be true. The offence attracts rigorous imprisonment for a term not less than six months and up to seven years, and a fine prescribed between fifty thousand rupees and five lakh rupees. Act-Rules Bills Thu, 20 Aug 2009 14:00:17 +0530 https://www.taxtmi.com/acts?id=11017