https://www.taxtmi.com/acts?id=19908 A person who, in any verification under the Act or rules thereunder, or by delivering an account or statement, makes a statement which is false and which he either knows or believes to be false, or does not believe to be true, shall be punishable with rigorous imprisonment for a term not less than the minimum statutory period and potentially extending to a longer term, and with fine. en-us Fri, 03 Jul 2015 18:19:33 +0530 Fri, 18 Oct 2024 10:22:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=19908 A person who, in any verification under the Act or rules thereunder, or by delivering an account or statement, makes a statement which is false and which he either knows or believes to be false, or does not believe to be true, shall be punishable with rigorous imprisonment for a term not less than the minimum statutory period and potentially extending to a longer term, and with fine. Act-Rules Direct Taxes Fri, 03 Jul 2015 18:19:33 +0530 https://www.taxtmi.com/acts?id=19908