Section 20 in The Jammu and Kashmir Agricultural Income Tax Act, 1962
20. False verification.
- If any person makes a statement in a verification mentioned in section 7 or section 11 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] [Substituted by Act XXVIII of 1966 for 'section 127'.] of the Jammu and Kashmir State Ranbir Penal Code, Svt. 1989.
