Amendment status not verified — confirm the current text below against the official source.
Indemnity: - No suit, prosecution or other legal proceedings shall lie against any servant of the Government, or any officer or personnel mentioned in clause (c) and (r) of Section 2 and Section 7 of this Act for anything which is in good faith done or intended to be done under this Act or the rules made thereunder. $tfr<51 u;g ~ (3ffil<ITT11T), '(\<ll<llx 15 ~. 2011 38 ' , ( I) Whoever, knowingly furnishes a false return, for evading tax payable under this Act, shall on conviction, be punished - (i) in case where the amount of tax, which could have been evaded if the false return had been accepted as true, exceeds twenty five thousand rupees with imprisonment for a term which shall no} be less than six months, which may extend to one year or with fine not exceeding five thousand rupees or both: (ii) in any other case, with imprisonment for a term, which shall not be less than three months, which may extend to six months or wi th fine or both; (2) Whoever, knowingly furnishes a false return, for evading tax payable under this Act, shall on conviction, be punished • (i) in case where the amount of tax, which could have been evaded if the false return had been accepted as true, exceeds fifty thousand rupees with imprisonment for a term which shall not be less than six months, which may extend to one year or with fine not exceeding five thousand rupees or both; (ii) in any other case, with imprisonment for a term, wbicb shall not be less than three months, which may extend to six months or with fine or both; (3) Whoever. knowingly keeps false account of the value of goods consumed or used by him in contravention of the provisioos of this Act, shall, on conviction,' be punished with imprisonment for a term which shall not be less than three months, which may extend to three years or with fine not exceeding five thousand rupees or both; (4) Whoever, knowingly produces false accounts, registers or documents or knowingly furnishes false information, shall, on conviction, be punished -