- In section 19A of the principal Act, -(i)in clause (a), after the words "specified therefor", the words "or who furnishes or files false, incorrect or incomplete information, return, report, books or other documents" shall be inserted;(ii)in clause (b), after the words "specified therefor, he", the words "or who furnishes or files false, incorrect or incomplete information, return, report, books or other documents" shall be inserted.
