Abetment of false tax declaration attracts imprisonment between six months and seven years and a fine under the Act. A person who abets or induces another to make or deliver any account, statement or declaration relating to tax payable under the Act that is false, knowing it to be false or not believing it to be true, or who induces another to commit a related offence, shall be punishable with rigorous imprisonment for a term not less than six months and which may extend to seven years, and with fine.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Abetment of false tax declaration attracts imprisonment between six months and seven years and a fine under the Act.
A person who abets or induces another to make or deliver any account, statement or declaration relating to tax payable under the Act that is false, knowing it to be false or not believing it to be true, or who induces another to commit a related offence, shall be punishable with rigorous imprisonment for a term not less than six months and which may extend to seven years, and with fine.
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