Section 96

False or misleading statements 

(1) A person commits an offence when the person deliberately—

• (a) makes a statement to an authorised officer that is false or misleading in a material particular; or 
• (b) omits from a statement made to an authorised officer any matter or thing without which the statement would be false or misleading in a material particular. 

(2) Section 84(8) shall apply in determining whether a person has made a statement to an officer.

96A*. Commissioner may seek intervention from relevant authorities. (Finance Act 2021- wef-01July2021*)

The Commissioner may seek the intervention of a relevant authority in the collection of tax where a person who provides services over the internet or an electronic network including through a digital marketplace has not fulfilled the person’s tax obligations.

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