Income Tax Ordinance, 2001 — Section 195: Prosecution for making false or misleading statements

195. Prosecution for making false or misleading statements. — (1) A person who –

(a)makes a statement to 8[an income tax authority] that is false or misleading in a material particular; or

(b)omits from a statement made to 9[an income tax authority] any matter or thing without which the statement is misleading in a material particular, shall commit an offence punishable on conviction – 1 New sub section 192B inserted through Finance Act, 2019. 2 Inserted by the Finance Act, 2009. 3 Inserted by the Finance Act, 2008. 4 The word “Card” substituted by the Finance Act, 2005. 5 The word “Card” substituted by the Finance Act, 2005. 6 The word “Card” substituted by the Finance Act, 2005. 7 Inserted by the Finance Act, 2009. 8 The words “a taxation officer” substituted by the Finance Act, 2002. 9 The words “a taxation officer” substituted by the Finance Act, 2002. 401 Chapter X – Procedure

(i)where the statement or omission was made knowingly or recklessly, with a fine or imprisonment for a term not exceeding two years, or both; or

(ii)in any other case, with a fine.

(2)A person shall not commit an offence under sub-section (1) if the person did not know and could not reasonably be expected to have known that the statement to which the prosecution relates was false or misleading.

(3)1[“Entry against S.No 10 in column (2) of the Table in sub-section (1) of section 182”] shall apply in determining whether a person has made a statement to 2[an income tax authority]. 3 [195A. Prosecution for non-compliance with notice under section 116A. Any person who, without reasonable excuse, fails to comply with a notice under sub-section (2) of section 116A; shall commit an offence punishable on conviction with imprisonment up to one year or with a fine up to fifty thousand Rupees or both.