law: Expenditure-Tax Act, 1987 
  27. False statement in verification, etc. 
  If a person makes a statement in any
  
  verification under this Act or 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 with rigorous
  
  imprisonment for a term which shall not be less than three months but which may
  
  extend to seven years and with fine.