Amendment status not verified — confirm the current text below against the official source.
If any person who is under an obligation to furnish any return or information under this Act, furnish any return or information which he knows or has reason to believe to be false, he shall be punishable + [with imprisonment of either description for a term which may extend to two years, or with fine which may extend to two thousand rupees, or with both]. Penalty for making false declaration under section 19