# 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.
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OFFENCES AND PROSECUTIONS
48
Chapter not in derogation of any other law or any other provision of this Act49
Punishment for failure to furnish return in relation to foreign income and asset50
Punishment for failure to furnish in return of income, any information about an asset (including financial interest in any entity) located outside India51
Punishment for wilful attempt to evade tax53
Punishment for abetment54
Presumption as to culpable mental state55
Prosecution to be at instance of Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner
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