The Indian Income Tax Act, 1886, 2 of 1886, (Rep., Act 7 of 1918) · VI — .

Section 35

Repealed or not in force · As amended up to 2026-08

35. If a person makes a statement in a declaration mentioned in section 18, sub-section (2), which is false, and which he either knows or believes to be false 1886.] License-tax Amendment. 43 (Chapter VI.—Supplemental Provisions.—Sections 36-39.) false or does not believe to be true, he shall be deemed to have committed the offence described in section 177 of the Indian Penal Code.

Source: India Code