Penalty for false accounting: equal penalty to aggregate entry amount, also applies to those causing false or omitted entries. A new provision empowers the Assessing Officer to impose a penalty equal to the aggregate amount of false or omitted entries in books of account used to evade tax on the person required to maintain such books and on any person who causes such false or omitted entries. 'False entry' includes use or intention to use forged or falsified documents, invoices issued without actual supply or receipt of goods or services, and invoices to or from persons who do not exist.