Section 97

Fraud in relation to tax 

Any person who, in relation to a tax period, knowingly—

• (a) omits from his or her return any amount which should have been included; or 
• (b) claims any relief or refund to which he or she is not entitled; or 
• (c) makes any incorrect statement which affects his or her liability to tax; or 
• (d) prepares false books of account or other records relating to that other person or falsifies any such books of account or other records; or 
• (e) deliberately defaults on any obligation imposed under a tax law, commits an offence.

97A.Offence of impersonating an authorized officer. (Finance Act 2023 wef 1st-July-2023 s66) 

(1) A person who is not an authorised officer commits an offence if that person assumes the name or designation of an authorised officer and performs or procures the performance of any act which that person is not entitled to do. 

(2) A person convicted of an offence under subsection (1) shall be liable to imprisonment for a term not exceeding three years.

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