Section 314 - Punishment for Fake Certificate
If any person signs or issues any such certificate under this Act, which he knows or believes to be fake or does not believe to be true, he shall, for signing or issuing such Certificate, be liable for up to 1(one) year, but not less than 3 (three) months shall be punished with important
Note: This is unofficial English translation. In the event of a conflict between the information on this website and the original Government publications or notifications of laws, rules, regulations, and SROs, the Government publications or notifications shall prevail. Moreover, as per Section 345(2) of the Income Tax Act 2023, if there is a conflict between the English and Bengali text, the Bengali text shall prevail.