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৩১৬ - Punishment for furnishing false audited statement subject to verification

2025-26 2024-25 2024-25 2023-24

316. Punishment for furnishing false audited statement subject to verification.— If any person files with the return or pursuant thereto any audited statement which is fake or false and he knows or believes that it is false, or does not believe it to be true, he shall be punished with rigorous imprisonment for a ter...

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