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Section 24 – The Interest Tax Act, 1974

The Interest Tax Act, 1974

 

24. False statements

 

If a person makes a statement in any verification under this Act or 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 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 Interest Tax Act, 1974

 

Indian Laws – Bare Acts

 

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