Falsification of books of account criminalised; intentional false entries to enable tax evasion attract imprisonment and fine. Section 277A penalises wilful falsification of any entry or statement in books of account or other documents, committed with intent to enable another person to evade tax, interest or penalty under the Income-tax Act, when such records are relevant to or useful in proceedings against the maker or that other person; the offence attracts imprisonment and fine, and it is unnecessary to prove that the other person actually evaded tax, penalty or interest.