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What's New Important due dates for the month of September 2021     

35D. False statement in verification, etc., made under certain provisions of the Act.

If a person makes a statement in any verification under this Act (other than under section 34AB) or under 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,—

(i)   in a case where the amount of tax which would have been evaded if the statement or account had been accepted as true, exceeds one hundred thousand rupees, with rigorous imprisonment for a term which shall not be less than six months but which may extend to seven years and with fine;
(ii)   in any other case, with rigorous imprisonment for a term which shall not be less than three months but which may extend to three years and with fine.
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