Section 317 : Punishment for using Fake Taxpayer Identification Number.
Any person who knowingly uses a fake or improper use of the Taxpayer Identification Number of another person shall be
Income Tax
Section 316 : Punishment for Furnishing Fake Audited Statement Subject to Verification.
If any person files with the return or pursuant thereto any audited statement which is false or false and he
Section 315 : Punishment for Failure to Deduct or Collect Tax at Source and Deposit to the Govt.Treasury.
(1) Any person shall be punished with rigorous imprisonment for a term which may extend to 1 (one) year, or
Section 314 : Punishment for Fake Certificate.
If any person signs or issues any such certificate under this Act, which he knows or believes to be fake
Section 313 : Punishment for Fake Statement Proved subject to Verification.
If any person makes any such account or statement which is fake, and he knows or believes that it is
Section 312 : Punishment for Tax Evasion.
(1) If any person willfully attempts to evade any tax payable under this Act by any means, he shall be
Section 311 : Punishment for Non-compliance of Certain Obligation.
If any person fails to furnish information or perform the following acts without reasonable cause, he shall be punished with
Section 310 : The Provisions of this Part shall be Consistent with Other Provisions.
(1) The provisions of this part shall be applicable in the conduct of criminal offenses without prejudice to the provisions