If a person, in connection with a requirement or direction under this Act, provides any information or produces any document that the person knows is false or misleading, he shall be punishable with imprisonment for a term which may extend to three months and also with fine which may extend to two lakh rupees.
azeem ulla says
one of the comm tax officer knowingly furnished false information to escape falsly implicating law bound auditor as accused and bogus bill trader is innocent just for favours of bogus dealer
FSH Team says
Query not clear.