Repealed or not in force · As amended up to 2026-08
72. Forms.—All affidavits, accounts, certificates, statements and forms used for the purposes of this Part of this Act shall be in such form and contain such particulars as may be prescribed by the Board and, if so required by the Board, shall be in duplicate and accounts and statements shall be delivered and verified on oath and by production of books and documents in the manner prescribed by the Board and any person who willfully fails to comply with the provisions of this section shall be liable to the penalty mentioned in section 56.
Source: India Code