https://www.taxtmi.com/acts?id=36854 The amendment inserts clause (e) in section 135 to criminalise obtaining an instrument from any authority by fraud, collusion, wilful misstatement or suppression of facts where the instrument has been utilised by that person or another, and adds a sub-item establishing a threshold-based offence when the duty attributable to utilisation of the instrument exceeds the statutory threshold; an Explanation defines "instrument" by reference to Explanation 1 to section 28AAA. en-us Fri, 05 Jul 2019 18:14:26 +0530 Fri, 05 Jul 2019 18:14:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=36854 The amendment inserts clause (e) in section 135 to criminalise obtaining an instrument from any authority by fraud, collusion, wilful misstatement or suppression of facts where the instrument has been utilised by that person or another, and adds a sub-item establishing a threshold-based offence when the duty attributable to utilisation of the instrument exceeds the statutory threshold; an Explanation defines "instrument" by reference to Explanation 1 to section 28AAA. Act-Rules Bill Fri, 05 Jul 2019 18:14:26 +0530 https://www.taxtmi.com/acts?id=36854