IT Act 277Chapter XXII · Offences And Prosecutions
Section 277 · [ False statement in verification, etc. [ Substituted by Act 41 of 1975, Section 70, for Section 277 (w.e.f. 1.10.1975).]
Text size — level 1 of 4
- If a person makes a statement in any verification under this Act or under any rule made thereunder, 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, he shall be punishable,-
(i)
in a case where the amount of tax, which would have been evaded if the statement or account had been accepted as true, exceeds one hundred thousand rupees, with rigorous imprisonment for a term which shall not be less than six months but which may extend to 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.]The offence at a glance
- Maximum punishment
- 7 years
- Statutory minimum
- 6 months
- Fine
- Fine — no statutory ceiling, the court decides
- Cognizable
- Non-cognizable
- Bailable
- Non-bailable
- Triable by
- Magistrate of the first class
- Non-cognizable — Police cannot investigate without a Magistrate's order
- Non-bailable — Bail is at the court's discretion
Sub-sections of this section carry different penalties; the maximum is shown.
Under this Act's own provision
Your private note on this section
Only you can see this note.