Falsification of books of account or document targets false entries made to help another person evade tax, interest, or penalty. Wilfully making or causing a false entry or statement in any books of account or other document relevant to proceedings under the Income-tax Act, 2025, with intent to enable another person to evade tax, interest, or penalty, constitutes an offence of falsification of books of account or document. The provision applies where the first person knows the entry or statement to be false, or does not believe it to be true, and provides simple imprisonment for a term up to two years and fine.