False statement in verification, etc., made 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 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.