Bare ActsThe Wealth-tax Act, 1957

Section 35E

False statement in verification mentioned in section 34AB

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False statement in verification mentioned in section 34AB.—If a person makes a statement in a verification mentioned in section 34AB which is false, and which he either knows or believes to be false, or does not believe to be true, he shall be punishable with imprisonment for a term which may extend to six months or with fine or with both. 1[35EE. Failure to furnish particulars under section 34ACC.—If a person referred to in section 34ACC fails 2*** to intimate to the Board the particulars of conviction or finding referred to in the said section, he shall be punishable with rigorous imprisonment for a term which may extend to two years and shall also be liable to fine]: 3[Provided that no person shall be punishable under this section if he proves that there was reasonable cause or excuse for the said failure.] 4[35EEE. Contravention of order made under second proviso to sub-section (1) or sub-section (3A) of section 37A.—If a person contravenes any order referred to in the second proviso to sub-section (1) or sub-section (3A) of section 37A, he shall be punishable with rigorous imprisonment for a term which may extend to two years and with fine.]

Section 35E – The Wealth-tax Act, 1957 | DailyLaw.ai