May 2025

If the owner of any property, or his agent or person claiming on his behalf, after receiving notice from the

Any person obstructing any Income-tax authority in the discharge of duties under this Act shall be punished with imprisonment for

Any person who knowingly uses a fake or improper use of the Taxpayer Identification Number of another person shall be

If any person files with the return or pursuant thereto any audited statement which is false or false and he

(1) Any person shall be punished with rigorous imprisonment for a term which may extend to 1 (one) year, or

If any person signs or issues any such certificate under this Act, which he knows or believes to be fake

If any person makes any such account or statement which is fake, and he knows or believes that it is

(1) If any person willfully attempts to evade any tax payable under this Act by any means, he shall be