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Income Tax - Frequently Asked Questions (FAQs) |
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FAQs on Prosecution provision under IT Act |
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When prosecution under Section 277 shall be launched? |
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Ans. Prosecution under Section 277 shall be launched if a person makes a statement in any verification under this Act, 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. |
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