¹[24A. Penalty for false statements.--If any person,--
         (a) when required by this Act or by any order under this Act to make any statement or furnish any information, makes any statement or furnishes any information which is false in any material particular and which he knows or has reasonable cause to believe to be false or does not believe to be true; or
         (b) makes any such statement as aforesaid in any book, account, record, declaration, return or other document which he is required by any order made under this Act to maintain or furnish;
     he shall be punishable with imprisonment which may extend to three months, or with fine which may extend to two thousand rupees, or with both.]