Section 146: Offences relating to CPS
consolidated text (as at 2017, amended since). juris shows the text as it was consolidated; it does not confirm that this is the law in force today.
146. Offences relating to CPS
(1) Where a person fails to submit a Statement of Income under section 106, he shall commit an offence and shall, on conviction, be liable to a
fine not exceeding 5,000 rupees and to imprisonment for a term not exceeding 6 months.
(2) Where a person furnishes a Statement of Income under section 106
which is false or misleading in any material particular, he shall commit an
offence and shall, on conviction, be liable to a fine not exceeding 50,000
rupees and to imprisonment for a term not exceeding 2 years.
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Questions this section answers
- What penalty do I face for not submitting my CPS Statement of Income?
- What penalty applies if my CPS Statement of Income is false or misleading?