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 furnishes any return or information which he knows or has reason to believe to be false, he shall be punishable with fine which may extend to one thousand rupees. ________________________________________________________________________ * Amended vide Act No.1 of 1981 w.e.f 1-4-1981vide Notification published in the Extraordinary Gazette No.32 dated 30.03.1981. 195 Penalty for making false declaration