Chartered Accountants · Kolkata · Since 2007 +91 98305 33138gaurav@ggoenka.com

Punishment for Certain Offences

1[267. Whoever violates the provisions of this Chapter or any scheme, or any order, of the Tribunal or the Appellate Tribunal or makes a false statement or gives false evidence before the Tribunal or the Appellate Tribunal or attempts to tamper with the records of reference or appeal filed under this Act, he shall be punishable with imprisonment for a term which may extend to seven years and with fine which may extend to ten lakh rupees]

Amendment

1. Omitted by vide MCA Notification number F.O. 3453(E) Dated 15th November, 2016

Reference copy from the firm’s resource library, saved on 26 October 2026. Laws, rates and notifications change — for the current position on your matter, please talk to us. Back to the Knowledge Bank.