Prosecution for making false or misleading statements.
(1) A person who –
(a) makes a statement to [an income tax authority] that is false or misleading in a material particular; or
(b) omits from a statement made to [an income tax authority] any matter or thing without which the statement is misleading in a material particular, shall commit an offence punishable on conviction –
(2) A person shall not commit an offence under sub-section (1) if the person did not know and could not reasonably be expected to have known that the statement to which the prosecution relates was false or misleading.
(3) [“Entry against S.No 10 in column (2) of the Table in sub-section (1) of section 182”] shall apply in determining whether a person has made a statement to [an income tax authority]
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