False statement in verification, etc., made under certain provisions of the Act
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....ion, etc., made under certain provisions of the Act. 35D. If a person makes a statement in any verification under this Act (other than under section 34AB) or under any....
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....with rigorous imprisonment for a term which shall not be less than six months but which may extend to seven years and with fine; (ii) in any o....
TaxTMI