Amendment status not verified — confirm the current text below against the official source.
If any person- (i) when required by any order made or False statement deemed to-be made under this Chapter to make any statement or furnish any information makes any statement or furnish any information which is false in any material particular and which he knows or has reasonable cause to believe to be false, does not believe to be true, or (ii) makes any such statement as aforesaid in any book, account, record, declaration, return or other document which he is required by any such order to maintain or furnish, he shall be publishable with imprisonment of either description for a term which may extend to three years or with fine or with both.