Falsification of books of account can attract imprisonment and fine when done to enable tax evasion. Wilful falsification of books of account or other documents, made with intent to enable another person to evade tax, interest or penalty under the Income-tax Act, attracts punishment where the maker knows the entry or statement is false or does not believe it to be true. The provision applies to entries or statements relevant to proceedings against either the maker or the other person, and prescribes simple imprisonment up to two years and fine. It is not necessary to prove that the other person actually evaded tax, penalty or interest.