Abetment of false tax returns carries graded punishment based on the evasion amount and knowledge of falsity. Abetment or inducement of a false return, account, statement or declaration relating to income or fringe benefits chargeable to tax is punishable where the person knows the material is false or does not believe it to be true, or abets an offence under section 276C(1). Punishment is graded by the amount of tax, penalty or interest evaded or attempted to be evaded: simple imprisonment up to two years, or fine, or both, where the amount exceeds fifty lakh rupees; simple imprisonment up to six months, or fine, or both, where the amount exceeds ten lakh rupees but does not exceed fifty lakh rupees; and fine in any other case.