Incorrect
returns,
etc.
Deleted by (TPA 2nd Sch Para 7)
(a) makes an incorrect return of income by omitting therefrom or understating therein any income which should have been stated therein; or
(b) makes an incorrect statement in a return made in compliance with a notice served on him under this Act; or
(c) gives incorrect information in relation to any matter or thing, including incorrect information in relation to a claim for a personal relief, affecting the liability to tax of another person.
(2) No prosecution for an offence under this section shall be brought at any time subsequent to six years after the date of the commission of the offence.
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