Consequences of furnishing false statement [ Section 176 & 177 of Finance Act, 2016 ]

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..... [ Section 176 177 of Finance Act, 2016 ] Punishment for false statement - If a person makes a false statement in any verification under this Chapter or any rule made thereunder, or delivers a .....

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..... be deemed to be non-cognizable within the meaning of that Code. [ Section 176(1) ] Institution of prosecution - No prosecution shall be instituted against any person for any offence under sec .....

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