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Section 35D: False statement in verification, etc., made under certain provisions of the Act

The Wealth-Tax Act, 1957Central Act · Act 27 of 1957

False statement in verification, etc., made under certain provisions of the Act.

If a person makes a statement in any verification under this Act (other than under section 34AB) or under 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,—

(i) in a case where the amount of tax which would have been evaded if the statement or account had been accepted as true, exceeds one hundred thousand rupees, 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 other case, with rigorous imprisonment for a term which shall not be less than three months but which may extend to three years and with fine.

Where this provision sits

ActThe Wealth-Tax Act, 1957
Section35D
Marginal noteFalse statement in verification, etc., made under certain provisions of the Act
JurisdictionCentral
StatusIn force as published by the source

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