Section 6
Penalties For Giving False Statement
Whosever commits the following offense shall be punished with the fine of ¨Ten Thousand Rupees or imprisonment of up to Three years or with the both:-
(a) If somebody, who has been ordered to provide statement or inform pursuant to Section 3, gives false statement or records false statement as an witness or gives false information knowingly or having sufficient reasons for knowing it.
(b) If, any ledger, paper of any calculation, account, deed of transaction, agreement or calculation or any paper pursuant to the order is found to have been kept falsely or fraudulently.
(a) If somebody, who has been ordered to provide statement or inform pursuant to Section 3, gives false statement or records false statement as an witness or gives false information knowingly or having sufficient reasons for knowing it.
(b) If, any ledger, paper of any calculation, account, deed of transaction, agreement or calculation or any paper pursuant to the order is found to have been kept falsely or fraudulently.