https://www.taxtmi.com/acts?id=55956 Section 71 criminalises misrepresentation and suppression of material facts made to the Controller or Certifying Authority for obtaining a licence or Digital Signature Certificate. The offence is punishable by imprisonment for up to two years, a fine up to one lakh rupees, or both. en-us Thu, 24 Sep 2026 13:39:07 +0530 Thu, 24 Sep 2026 17:29:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=55956 Section 71 criminalises misrepresentation and suppression of material facts made to the Controller or Certifying Authority for obtaining a licence or Digital Signature Certificate. The offence is punishable by imprisonment for up to two years, a fine up to one lakh rupees, or both. Act-Rules Indian Laws Thu, 24 Sep 2026 13:39:07 +0530 https://www.taxtmi.com/acts?id=55956