https://www.taxtmi.com/acts?id=3458 Abetment or inducement of a false return, account, statement or declaration relating to income or fringe benefits chargeable to tax is punishable where the person knows the material is false or does not believe it to be true, or abets an offence under section 276C(1). Punishment is graded by the amount of tax, penalty or interest evaded or attempted to be evaded: simple imprisonment up to two years, or fine, or both, where the amount exceeds fifty lakh rupees; simple imprisonment up to six months, or fine, or both, where the amount exceeds ten lakh rupees but does not exceed fifty lakh rupees; and fine in any other case. en-us Sat, 19 Jan 2008 22:45:54 +0530 Wed, 01 Apr 2026 12:06:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=3458 Abetment or inducement of a false return, account, statement or declaration relating to income or fringe benefits chargeable to tax is punishable where the person knows the material is false or does not believe it to be true, or abets an offence under section 276C(1). Punishment is graded by the amount of tax, penalty or interest evaded or attempted to be evaded: simple imprisonment up to two years, or fine, or both, where the amount exceeds fifty lakh rupees; simple imprisonment up to six months, or fine, or both, where the amount exceeds ten lakh rupees but does not exceed fifty lakh rupees; and fine in any other case. Act-Rules Income Tax Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=3458