Laws / Income Tax Law / ৩১৩
৩১৩ - Penalty for false statement proved subject to verification
313. Penalty for false statement proved subject to verification.— If any person gives any such account or statement which is 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 term not exceeding 5 years but not less than 6 months ...
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