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 to seven years and with fine.
Section 27: False statement in verification, etc.
The Expenditure-tax Act, 1987Central Act · Act 35 of 1987
Where this provision sits
| Act | The Expenditure-tax Act, 1987 |
|---|---|
| Section | 27 |
| Marginal note | False statement in verification, etc. |
| Jurisdiction | Central |
| Status | In force as published by the source |
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