(1)A person who knowingly-(a)makes a statement to a taxation officer or any other officer authorized by the Commissioner which is false or misleading in a material particular; or(b)omits from a statement made to a taxation officer or to such authorized officer any matter or thing without which the statement is misleading in a material particular, is guilty of an offence and liable on conviction to,-(i)where the statement or omission was made knowingly or repeatedly, a fine not exceeding Twenty five thousand rupees or to imprisonment for a term not exceeding six months, or both; or(ii)in any other case, a fine not exceeding Ten thousand rupees or to imprisonment for a term not exceeding one month, or both.(2)A reference in this section to a statement made to a taxation officer or to such authorized officer is a reference to a statement made orally or in writing, or in any other form to that officer or person acting in the performance of his duties under this Act, and includes a statement made-(a)in an application, certificate, declaration, notification, return, appeal, or other document made, prepared, given, filed or furnished under this Act; or(b)in information required to be furnished under this Act; or(c)in a document furnished to a taxation officer otherwise pursuant to this Act; or(d)in answer to a question asked to a person by a taxation officer or such authorized officer.
