Section 90(2) in Arunachal Pradesh Goods Tax Act, 2005
(2)Whoever, knowingly furnishes a false return shall, on conviction, be punished -(a)in case where the amount of tax which could have been evaded if the false return had been accepted as true exceeds Rupees ten thousand, with rigorous imprisonment for a term which shall not be less than six months but which may extend to three years and with a fine; and(b)in any other case, with rigorous imprisonment for a term, which shall not be less than three months but which may extend to one year and with a fine.
