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

If any person fails to furnish information or perform the following acts without reasonable cause, he shall be punished with

(1) The provisions of this part shall be applicable in the conduct of criminal offenses without prejudice to the provisions

(1) Notwithstanding anything contained in any other law for the time being in force, subject to the provisions of this

No action or agreement taken in good faith by any person involved in the alternative dispute resolution process shall be

(1) The Board may, in the prescribed manner, monitor the progress of settlement of alternative dispute resolution applications and ensure