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of <h1>Penalties for Abetting False Tax Statements Under Section 276C(1) Include Imprisonment and Fines</h1> A person who abets or induces another to submit a false income or fringe benefits tax-related statement, knowing it to be false or disbelieving its truth, or to commit an offence under section 276C(1), is punishable by rigorous imprisonment and fine. If the evaded tax, penalty, or interest exceeds twenty-five lakh rupees, the imprisonment term is not less than six months and may extend to seven years. In other cases, the imprisonment ranges from a minimum of three months to a maximum of two years, along with a fine.
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