Chapter XXI
OFFENCES AND PROSECUTION
Punishment for providing false information, etc
[166A. A person is guilty of an offence punishable with imprisonment which may extend to three years or with fine, or with both, if he is in possession of any information in relation to an assessee and after being required to furnish the information to an income tax authority under this Ordinance -
(a) conceals the information; or
(b) deliberately furnishes inaccurate information.]
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Ministry of Law, Justice and Parliamentary Affairs
