Home Acts & Rules Direct Taxes Acts Securities Transaction Tax This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
Section 112 - False statement in verification, etc. - Securities Transaction TaxExtract 112. False statement in verification, etc. (1) If a person makes a statement in any verification under this Chapter or 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 imprisonment for a term which may extend to three years and with fine. (2). notwithstanding anything contained in the code of Criminal Procedure, 1973, 2 of 1974 an offence punishable under sub-section (1) shall be deemed to be non-cognizable within the meaning of that Code.
|