Abetment of false tax returns now attracts tiered penalties: fines or limited simple imprisonment tied to monetary evasion thresholds. Amendment to section 484 substitutes the prior rigorous imprisonment regime with a three-tier penalty structure: simple imprisonment up to two years or fine for evasion exceeding fifty lakh rupees; simple imprisonment up to six months or fine for evasion exceeding ten lakh but not exceeding fifty lakh rupees; and fine only in other cases, applying to persons who abet false accounts, statements or declarations or induce the offence under section 478(1); effective 1st April, 2026.