Finance Act, 2001
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Offences in relation to false returns, claims etc. |
122.—It is an offence under this section for any person to deliver any incorrect return, statement or accounts or to furnish any incorrect information— | |
(a) in connection with a claim for relief under section 104 , | ||
(b) in connection with a claim for repayment of excise duty under section 105 , | ||
(c) in connection with a claim for remission of excise duty under section 106 , or | ||
(d) for any other purposes in relation to any duty of excise. |