False statement in verification mentioned in section 34AB.  If a person makes a statement in a verification mentioned in section 34AB 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 imprisonment for a term which may extend to six

False statement in verification, etc., made under certain provisions of the Act If a person makes a statement in any verification under this Act (other than under section 34AB) or under any rule made thereunder, or delivers an account or statement which is false, and which he either knows or believes to be false, or

Failure to produce accounts, records, etc If a person wilfully fails to produce, or cause to be produced, on or before the date specified in any notice under sub-section (4) of section 16, such accounts, records and documents as are referred to in the notice, he shall be punishable with rigorous imprisonment for a term

Failure to furnish returns of net wealth If a person wilfully fails to furnish in due time the return of his net wealth which he is required to furnish under sub-section (1) of section 14 or by notice given under sub-section (2) of section 14 or under sub-section (1) of section 17, he shall be

Wilful attempt to evade tax, etc 1) If a person wilfully attempts in any manner whatsoever to evade any tax, penalty or interest chargeable or imposable under this Act, he shall, without prejudice to any penalty that may be imposable on him under any other provision of this Act, be punishable,— (i)   in a

Rectification of mistakes (1) With a view to rectifying any mistake apparent from the record— (a)   the 72[Assessing Officer] may amend any order of assessment or of refund or any other order passed by him; 73[(aa)   a wealth-tax authority may amend any intimation or deemed intimation under sub-section (1) of section 16;] 74[75[(aaa)]  

Provisional attachment to protect revenue in certain cases (1) Where, during the pendency of any proceeding for the assessment of net wealth or for the assessment or reassessment of net wealth which has escaped assessment, the 67[Assessing Officer] is of the opinion that for the purpose of protecting the interests of the revenue it is necessary

Transfers to defraud revenue to be void (1) Where, during the pendency of any proceeding under this Act or after the completion thereof, but before the service of notice under rule 2 of the Second Schedule to the Income-tax Act as made applicable to this Act by section 32, any assessee creates a charge on,

Existing registered valuers to apply afresh (1) Notwithstanding anything contained in this Chapter, every person whose name is included in the Register of Valuers immediately before the 1st day of June, 1988, shall, if he intends to continue to be registered under this Act, make an application under sub-section (2) of section 34AB within a