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Chapter 6-Miscellaneous

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Dated

Penalty for making false returns

CHAPTER VI

MISCELLANEOUS

23. Penalty for making false returns. -

Any person who being required by or under this Act to furnish any return fails to furnish such return or furnishes a return containing any particular which is false and which he knows to be false or does not believe to be true, shall be punishable with fine which may extend to five hundred rupees.

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