| http://www.w3.org/ns/prov#value | - (3) Whoever, knowingly produces before the Commissioner or the Tribunal, a false bill, cash-memorandum, voucher, declaration, certificate or other document for any of the purposes referred to in sub-section (4) of section 29, shall, on conviction, be punished,- (i) in case where the amount of tax which could have been evaded, if the documents referred to above had been accepted as true, exceeds Rs
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