Interest-tax Act : False statements. Indian Bare Acts :

Interest-tax Act,1974

Act No : 45

Section : False statements.

24. False statements. If a person makes a statement in any verification under this Act or any rule made thereunder, or delivers an account or statement which is false, and which he either knows or believes to be false or does not believe to be true, he shall be punishable with rigorous imprisonment for a term which shall not be less than three months but which may extend Lo sever. years and with fine.