Section 109 - False statement in verification, etc. - Finance Act, 2005

109 . False statement in verification, etc.- (1) If a person makes a statement in any verification under this Chapter or any rule made there under, 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, ho 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.