Falsification of accounting records criminalizes false entries to enable tax evasion, punishable by imprisonment and fine. Falsification of books of account or document is an offence where a person wilfully and with intent to enable another to evade tax makes or causes a false entry or statement in any books or documents relevant to proceedings under the Act; the offence requires wilfulness and intent and is punishable by rigorous imprisonment and fine, and it is unnecessary to prove that the other person actually evaded tax, interest or penalty.
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.
Falsification of accounting records criminalizes false entries to enable tax evasion, punishable by imprisonment and fine.
Falsification of books of account or document is an offence where a person wilfully and with intent to enable another to evade tax makes or causes a false entry or statement in any books or documents relevant to proceedings under the Act; the offence requires wilfulness and intent and is punishable by rigorous imprisonment and fine, and it is unnecessary to prove that the other person actually evaded tax, interest or penalty.
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