https://www.taxtmi.com/acts?id=17281 Making a false statement in any verification, account or statement under the Chapter or rules thereunder, when the person knows or believes it to be false or does not believe it to be true, attracts criminal liability including imprisonment and fine; such an offence is declared non-cognizable under the Code of Criminal Procedure, 1973. en-us Fri, 01 Mar 2013 19:30:31 +0530 Sat, 02 Mar 2013 14:14:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=17281 Making a false statement in any verification, account or statement under the Chapter or rules thereunder, when the person knows or believes it to be false or does not believe it to be true, attracts criminal liability including imprisonment and fine; such an offence is declared non-cognizable under the Code of Criminal Procedure, 1973. Act-Rules Bills Fri, 01 Mar 2013 19:30:31 +0530 https://www.taxtmi.com/acts?id=17281