Prosecution for abetting false tax declarations arises when one induces false statements or facilitates tax evasion. Prosecution under Section 278 is triggered where a person abets or induces another to deliver a false account, statement, or declaration regarding taxable income knowing it to be false or not believing it to be true, or abets or induces another to evade tax, penalty or interest or to under report income.
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Provisions expressly mentioned in the judgment/order text.
Prosecution for abetting false tax declarations arises when one induces false statements or facilitates tax evasion.
Prosecution under Section 278 is triggered where a person abets or induces another to deliver a false account, statement, or declaration regarding taxable income knowing it to be false or not believing it to be true, or abets or induces another to evade tax, penalty or interest or to under report income.
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