Falsification of books: false entries made to enable another's tax evasion attract imprisonment and a fine. The provision makes it an offence for a person who wilfully and with intent to enable another to evade tax, interest or penalty to make or cause any false entry or statement in books of account or other documents relevant to proceedings under the Code; the offence attracts imprisonment within prescribed minimum and maximum terms and a fine within a prescribed band, and it is unnecessary to prove that the other person actually evaded tax, interest or penalty.