Sections 52 explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.
Three provisions in Chapter V round out the offences. Section 52 punishes a false statement in a verification, section 53 punishes a person who abets or induces a false account, statement or declaration, or an offence under section 51(1), and section 58 sets a heavier punishment for a person convicted again.
As per the Act as enacted and published in the Gazette of India on 27 May 2015, a false verification (section 52) and abetment (section 53) each carry rigorous imprisonment of not less than six months and up to seven years, and fine. A person convicted again of an offence under sections 49 to 53 faces, for the second and every subsequent offence, rigorous imprisonment of not less than three years and up to ten years, and a fine of not less than five lakh rupees and up to one crore rupees (section 58). All figures are as enacted.
Section 52: false statement in verification
The marginal note is "Punishment for false statement in verification". The section applies to "a person" who:
- makes a statement in any verification under the Act or under any rule made under it, or delivers an account or statement,
- which is false, and
- which he either knows or believes to be false, or does not believe to be true.
The punishment is rigorous imprisonment for not less than six months and up to seven years, and fine.
Three points are plain from the words. First, the section does not use the word "wilfully", but it builds the mental element into the description: the person must know or believe the statement to be false, or not believe it to be true. Second, the reach is wide: any verification "under this Act or under any rule made thereunder". The Rules of 2015 print verifications in their Forms; the verification there is a statement that the particulars are true as far as the signatory knows and believes. Our article on Rules 9 to 12 and Forms 6 and 7 covers the Form 6 declaration. Third, the section is not confined to residents, since it says "a person".
Section 53: abetment
The marginal note is "Punishment for abetment". A person who abets or induces in any manner another person to:
- make and deliver an account or a statement or declaration relating to tax payable under the Act which is false and which he either knows to be false or does not believe to be true; or
- commit an offence under sub-section (1) of section 51,
is punishable with rigorous imprisonment for not less than six months and up to seven years, and with fine.
Notice what this covers. A professional, agent or relative who prepares or pushes a false return or declaration, knowing it to be false, falls within the first limb. A person who induces another to attempt to evade tax, penalty or interest, which is the offence in section 51(1), falls within the second. The Act as enacted does not separately define "abets" or "induces" in this section, and it prints no exception for a person acting on someone else's instructions. If you advise others on foreign assets, our legal dispute resolution team can help you review your own engagement terms and records.
Section 58: second and subsequent offences
The marginal note is "Punishment for second and subsequent offences". If any person convicted of an offence under section 49 to section 53 (both inclusive) is again convicted of an offence under any of those provisions, he is punishable for the second and every subsequent offence with rigorous imprisonment for not less than three years and up to ten years, and with a fine which shall not be less than five lakh rupees but may extend to one crore rupees.
Two features stand out:
- It is the only provision in the Chapter with a printed minimum and maximum for the fine.
- It counts convictions under sections 49 to 53 together. A conviction under section 50 followed by one under section 52, for instance, is a repeat within the meaning of the section.
The offences compared
| Provision | Conduct (as enacted) | Term | Fine |
|---|---|---|---|
| Section 49 | Wilful failure to furnish return in due time | Six months to seven years | With fine, amount not printed |
| Section 50 | Wilful failure to furnish information or disclose income in a filed return | Six months to seven years | With fine, amount not printed |
| Section 51(1) | Wilful attempt to evade tax, penalty or interest | Three to ten years | With fine, amount not printed |
| Section 52 | False statement in verification, or false account or statement delivered | Six months to seven years | With fine, amount not printed |
| Section 53 | Abetting or inducing a false account, statement or declaration, or an offence under section 51(1) | Six months to seven years | With fine, amount not printed |
| Section 58 | Second or subsequent conviction under sections 49 to 53 | Three to ten years | Not less than five lakh rupees, up to one crore rupees |
The related articles are on sections 48 and 49, section 50 and section 51.
Sanction, presumption and companies
Section 55(1) requires the sanction of the authority it names before a person is proceeded against for an offence under sections 49 to 53, and section 54 presumes a culpable mental state in a prosecution, with a defence available to the accused who proves he had none. Section 56 deals with offences by companies. Section 58 itself is not named in the section 55 sanction clause, which speaks of sections 49 to 53; the Act as enacted says no more on that point. See our articles on sections 54, 55 and 57 and on section 56.
A worked example for sections 52 and 53
Tara Menon, a resident ordinarily resident in India, signs the verification at the end of a statement she delivers under the Act, stating that her foreign holdings were fully listed. She knows that one account was left out. Her friend Naveen Goyal, a tax preparer, has told her to leave it out and drafted the statement that way. On the Act as enacted, Tara's signature on a statement she knows to be false falls under section 52. Naveen, who induced her to make and deliver a false statement, falls within section 53. Each faces rigorous imprisonment of six months to seven years and fine, if convicted, and prosecution of either needs sanction under section 55.
A worked example for section 58
Suppose a person was earlier convicted under section 50 and, some years later, is convicted of making a false verification under section 52. Section 58 applies to the second conviction: rigorous imprisonment of three to ten years and a fine of five lakh rupees to one crore rupees. The Act as enacted does not set a gap of years between the two convictions or limit the look-back.
Where the printed text is silent
The Act as enacted does not say, in these sections, what the fine is under sections 52 and 53 beyond "fine", and it does not say whether a first-time offender can be treated differently. It also does not provide a defence of honest mistake in section 52 beyond the wording that the person must know or believe the statement false or not believe it true. This article does not add any.
References and what to check
The sections are read as enacted, and later Finance Act amendments to sections 52, 53 and 58 should be checked before acting. References to the Income-tax Act are to the Income-tax Act, 1961 as printed in 2015; the corresponding provision of the current income-tax law should be checked. For the parallel offence in income-tax law, see our guide on prosecution for a false statement.
Need help with a declaration or a verification?
Before anyone signs a verification relating to foreign assets, it is worth checking each particular against the records. Our legal dispute resolution team can review the draft and the supporting documents with you and explain what the provisions of this Act mean for it.
Key takeaways
- Section 52: a false statement in a verification, made knowing or believing it false, or not believing it true; six months to seven years and fine, as enacted.
- Section 53: abetting or inducing a false account, statement or declaration, or an offence under section 51(1); the same punishment.
- Section 58: a second or later conviction under sections 49 to 53 carries three to ten years and a fine of five lakh rupees to one crore rupees.
- Sanction under section 55 and the presumption in section 54 apply to offences under sections 49 to 53.
- Check later Finance Act amendments before acting.
Read next
- Section 51: punishment for wilful attempt to evade tax
- Sections 54, 55 and 57: culpable mental state, sanction and proof of records
- Section 56: offences by companies
- Prosecution under section 277: false statement
Disclaimer: Based on the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 as enacted and published in the Gazette of India on 27 May 2015, and on the Rules of 2015 as notified on 2 July 2015, as consulted on 2 October 2026. Later Finance Act amendments, amendment rules and the current income-tax law should be checked. This article is general information, not legal advice; check the official text before acting.