[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 to seven years and with fine.]
Section 24: False statements.
The Interest-tax Act, 1974Central Act · Act 45 of 1974
Where this provision sits
| Act | The Interest-tax Act, 1974 |
|---|---|
| Section | 24 |
| Marginal note | False statements. |
| Jurisdiction | Central |
| Status | In force as published by the source |
How this provision has been amended
Taken from the footnotes printed with the provision by the source. Where a footnote names the amending instrument, it is quoted as printed.
- substituted, Act 49 of 1991. . Subs. by Act 49 of 1991, s. 110, for sections 23 to 26 (w.e.f 1-10-1991).
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