Section 40. Whoever makes a statement in any declaration or list made or delivered under section twenty-four or

40. Whoever makes a statement in any declaration or list made or delivered under section twenty-four or twenty-five, which is false, and which he either knows or believes to be false or does not believe to be true, shall be deemed to have committed the offence | Treasurers, &c., failing to make payments or deliver returns. | | --- | | Trustees, &c., failing to deliver statements or declarations. | | False statement in declaration, list or petition. | 260 Income Tax. [ ACT XII offence described in section one hundred and seventy-seven of the Indian Penal Code. Whoever makes a statement in any petition presented under section thirty-one which is false, and which he either knows or believes to be false or does not believe to be true, shall be deemed to have intentionally given false evidence in a stage of a judicial proceeding. Prosecution to be at instance of Collector. Sections 193 and 228 of Penal Code to apply to proceedings.