Section 21. Offence of making false statements, etc.

If any person makes any statement in the return furnished under sub-section (3) or sub-section (4) of section 8, or furnishes any information under section 16, which is false or which he either knows or has reason to believe to be false or does not believe to be true, he shall, on conviction, be punished with simple imprisonment for a term which may extend to six months, or with fine which may extend to one thousand rupees, or with both.