Falsification of accounting records criminalizes false entries to enable tax evasion, punishable by imprisonment and fine.

Falsification of books of account or document is an offence where a person wilfully and with intent to enable another to evade tax makes or causes a false entry or statement in any books or documents relevant to proceedings under the Act; the offence requires wilfulness and intent and is punishable by rigorous imprisonment and fine, and it is unnecessary to prove that the other person actually evaded tax, interest or penalty.

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