Income Tax Department

Ministry of Finance, Government of India

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Section 176

Punishment for false statement.

Section

Section Number

176

Chapter

CHAPTER VIII - EQUALISATION LEVY

Act

Finance Acts

Year

2016

Punishment for false statement.

Punishment for false statement.

Punishment for false statement.

176. (1) If a person makes a false statement in any verification under this Chapter 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 imprisonment for a term which may extend to three years and with fine.

(2) Notwithstanding anything contained in the Code of Criminal Procedure, 1973 (2 of 1974), an offence punishable under sub-section (1) shall be deemed to be non-cognizable within the meaning of that Code.

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