அதிகாரப்பூர்வ மொழிபெயர்ப்புDepartment of Government Printing-இலிருந்து, மாற்றமின்றி
The following new section is hereby inserted immediately after section 190 of the principal enactment, and shall have effect as section 190A of that enactment:-
190A. Any person who fraudulently–
(a)
prepares any document of information; or
(b)
certifies a document, to be furnished to the Commissioner-General of Inland Revenue, commits an offence under this Act, and on conviction after summary trial
“Punitive provision for fraudulently prepared or certified documents
Act, No. 10 of 2021
before a Magistrate, be liable to a fine not exceeding One Million Rupees or to imprisonment of either description for a term not exceeding six months.”.