Section 52 in The Black Money (Undisclosed Foreign Income And Assets) And Imposition Of Tax Act, 2015
52. Punishment for false statement in verification.—
If a person, makes a statement in any verification under this Act or under any rule made thereunder, or delivers an account or statement which is false, and which he either knows or believes to be false, or does not believe to be true, he shall be punishable with rigorous imprisonment for a term which shall not be less than six months but which may extend to seven years and with fine.
