Section 40 in The Assam Agricultural Income-Tax Act, 1939
40. False statement in declaration.
- If any person makes a statement in a verification mentioned in Section 19, 24, 26 or 27 which is false and which he either knows or believes to be false, or does not believe to be true, he shall be deemed to have committed the offence described in Section 177 of the Indian Penal Code (XLV of 1860);
