61. 1[Penalty] for false information.—If a person, in connection with a requirement or direction under this Act, provides any information or produces any document that the person knows is false or misleading, he shall be 2[liable to penalty which may extend to ten lakh rupees].
1Subs. by s. 2 and Schedule, ibid., for “Punishment” (w.e.f. 7-11-2023).
2Subs. by s. 2 and Schedule, ibid., for certain words (w.e.f. 7-11-2023).