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The Excess Profits Tax Act, 1940

( ACT NO. XV OF 1940 )

False statement and declaration
24. If a person makes in any return required under section 13, any statement which is false, and which he either knows or believes to be false or does not believe to be true, he shall be punishable on conviction by a Magistrate with simple imprisonment which may extend to six months, or with fine which may extend to one thousand Taka, or with both.

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