False statement in verification, etc., made under certain provisions of the Act

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..... under certain provisions of the Act. 35D. If a person makes a statement in any verification under this Act (other than under section 34AB) or under any rule made thereunder, or delivers an account o .....

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..... seven years and with fine; (ii) in any other case, with rigorous imprisonment for a term which shall not be less than three months but which may extend to three years and with fine.] -------------- .....

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