Section 192: Prosecution for false statement in verification
The Income Tax Ordinance, 2001 · Federal Acts · in_force
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192. Prosecution for false statement in verification. — Any person who makes a statement in any verification in any return or other document furnished under this Ordinance which is false and which the person knows or believes to be false, or does not believe to be true, the person shall commit an offence punishable on conviction with a fine 2[upto hundred thousand rupees] or imprisonment for a term not exceeding three years, or both.
Effective date: 2001-09-13
Related sections
Section 191B: Prosecution for non-registrationSection 192A: Prosecution for concealment of incomeSection 191A: Prosecution for failure to furnish information in return of incomeSection 192B: Prosecution for concealment of and offshore assetsSection 191: Prosecution for non-compliance with certain statutory obligationsSection 193: Prosecution for failure to maintain records
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