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Section 52 - Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015
The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015
52. Punishment for false statement in verification.-
If a person, makes a statement in any verification under this Act or under 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 six months but which may extend to seven years and with fine.
Related Sections
- Section 60: Charge of tax
- Section 14: Direct assessment or recovery not barred
- Section 43: Penalty for failure to furnish in return of income, an information or furnish inaccurate particulars about an asset (including financial interest in any entity) located outside India
- Section 45: Penalty for other defaults
- Section 10: Assessment
Related Acts
- Prohibition of Electronic Cigarettes (Production, Manufacture, Import, Export, Transport, Sale, Distribution, Storage and Advertisement) Act, 2019
- Chief Election Commissioner and Other Election Commissioners (Appointment, Conditions of Service and Term of Office) Act, 2023
- Code of Criminal Procedure Act, 1973
- The Bharatiya Sakshya Adhiniyam, 2023
- National Institutes of Food Technology, Entrepreneurship and Management Act, 2021
* Only for reference.