https://www.taxtmi.com/acts?id=9896 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. en-us Wed, 22 Oct 2008 11:19:25 +0530 Wed, 22 Oct 2008 11:19:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=9896 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. Act-Rules F. Acts / Amendment Acts Wed, 22 Oct 2008 11:19:25 +0530 https://www.taxtmi.com/acts?id=9896