If a person makes or induces in any manner another person to make and deliver any account, statement or declaration relating to chargeable profits liable to surtax which is false and which he either knows to be false or does not believe to be true, he shall be punishable with simple imprisonment which may extend to six months, or with fine which may extend to one thousand rupees, or with both.
Section 22: Abetment of false returns, etc.
The Companies (Profits) Surtax Act, 1964Central Act · Act 7 of 1964
Where this provision sits
| Act | The Companies (Profits) Surtax Act, 1964 |
|---|---|
| Section | 22 |
| Marginal note | Abetment of false returns, etc. |
| Jurisdiction | Central |
| Status | In force as published by the source |
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