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Section 27 – The Expenditure Tax Act, 1987

The Expenditure Tax Act, 1987

 

 

27. FALSE STATEMENT IN VERIFICATION, ETC.

 

If a person makes a statement in any verification under this Act or any rule made there under, 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.

 

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The Expenditure Tax Act, 1987

 

Indian Laws – Bare Acts

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