Laws / Income Tax Law / 165
165 - Punishment for false statement in verification, etc.
165. Punishment for false statement in verification, etc.- A person is guilty of an offence punishable with imprisonment for a term which may extend to three years, but shall not be less than 3 months, or with fine, or with both, if he-
(a) makes a statement in any verification, etc. in any return or any ...
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