The Interest-tax Act, 1974

Section 24. False statements

In force · As amended up to 2026-08

24. False statements. [1][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.] [Footnotes] 1. Subs. by Act 49 of 1991, s. 110, for sections 23 to 26 (w.e.f 1-10-1991).

Source: India Code

How this section changed

  1. substituted by Act 49 of 1991, s. 110

    In force from 1 Oct 1991

    Footnote: 1. Subs. by Act 49 of 1991, s. 110, for sections 23 to 26 (w.e.f 1-10-1991).