The WEALTH-TAX ACT, 1957 (Modified as on 12th November 2018)

MISCELLANEOUS

Section 35E: False statement in verification mentioned in section 34AB.

If a person makes a statement in a verification mentioned in section 34AB 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 imprisonment for a term which may extend to six months or with fine or with both.