The Income Tax department has filed a charge sheet against Punjab Congress chief Amarinder Singh in connection with its probe against him and his son in a case of alleged untaxed foreign assets.Official sources said the department filed the prosecution complaint (equivalent to a police charge sheet) in a competent court in Ludhiana in Punjab yesterday and the former chief minister has been charged under section 277 of the I-T Act (false statement in verification) and IPC sections 176 (omission to give notice or information to public servant by person legally bound to give it), 177 (furnishing false information), 193 (punishment for false evidence) and 199 (false statement made in declaration which is by law receivable as evidence).