Income Tax Ordinance, 2001 — Section 192: Prosecution for false statement in verification

192. Prosecution for false statement in verification. — Any person who makes a statement in any verification in any return or other document furnished under this Ordinance which is false and which the person knows or believes to be false, or does not believe to be true, the person shall commit an offence punishable on conviction with a fine 2[upto hundred thousand rupees] or imprisonment for a term not exceeding three years, or both.