Clause 239 - False statement in verification, etc. - Direct Taxes Code Bill, 2009

False statement in verification, etc. 239. (1) A person shall be punishable with rigorous imprisonment for a term which shall not be less than six months but which may extend to seven years and with fine, if he - (a) makes a false statement in any verification under this Code, or under any rule made under this Code; or (b) 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. (2) The fine referred to in sub-section (1) shall not be less than fifty thousand rupees or more than five lakh rupees.