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    <title>Falsification of books of account or documents, etc.</title>
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    <description>The provision criminalises making or causing any false entry or statement in books of account or other documents relevant or useful in proceedings under the Code, where the person knows the entry is false or does not believe it to be true, punishable by rigorous imprisonment up to seven years and a fine calculated daily at a specified minimum and maximum rate for each day the default continues.</description>
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    <pubDate>Thu, 20 Aug 2009 14:00:37 +0530</pubDate>
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