Section 21
False statements.
The Companies (Profits) Surtax Act, 1964
About this Act
An Act to impose a special tax on the profits of certain companies.
If a person makes in any return furnished under section 5, any 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 simple imprisonment which may extend to six months, or with fine which may extend
to one thousand rupees, or with both.