https://www.taxtmi.com/acts?id=36122 Section 114AA provides that a person who knowingly or intentionally makes, signs, uses, or causes to be made, signed or used, any declaration, statement or document which is false or incorrect in any material particular in the transaction of any business for the purposes of the Act shall be liable to a penalty not exceeding five times the value of goods. en-us Wed, 27 Feb 2019 17:49:16 +0530 Wed, 27 Feb 2019 17:49:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=36122 Section 114AA provides that a person who knowingly or intentionally makes, signs, uses, or causes to be made, signed or used, any declaration, statement or document which is false or incorrect in any material particular in the transaction of any business for the purposes of the Act shall be liable to a penalty not exceeding five times the value of goods. Act-Rules F. Acts / Amendment Acts Wed, 27 Feb 2019 17:49:16 +0530 https://www.taxtmi.com/acts?id=36122