Amendment status not verified — confirm the current text below against the official source.
Any per son who, with intent to defraud the Government — (a) executes any instrument in which all the facts and circumstances required by section 28 to be set forth in such instrument are not fully and truly set forth; or (b) being employed or concerned in or about the preparation of any instrument, neglects or omits fully and truly to set forth therein all such facts and circumstances; or (c) does any other act calculated to deprive the Government of any duty or penalty under this Act Shall be punishable with fine which may extend to five thousand rupees.