Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 491(5)] [Section 491] [Entire Act] Union of India - Subsection Section 491(5)(a) in The Income Tax Act, 2025 (a)such statement was made or such account or document was produced in the belief that the penalty imposable would be reduced or waived, under section 469; or