https://www.taxtmi.com/acts?id=48888 Penalty equal to the aggregate amount of false or omitted entries applies where entries in a person's books are made to evade tax; the Assessing Officer, Joint Commissioner (Appeals) or Commissioner (Appeals) may impose it. Liability also extends to any person who causes another to make or omit such entries. False entry includes forged or falsified documents, invoices without actual supply or receipt, and invoices involving non-existent persons. en-us Fri, 14 Feb 2025 14:08:15 +0530 Thu, 20 Feb 2025 16:01:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=48888 Penalty equal to the aggregate amount of false or omitted entries applies where entries in a person's books are made to evade tax; the Assessing Officer, Joint Commissioner (Appeals) or Commissioner (Appeals) may impose it. Liability also extends to any person who causes another to make or omit such entries. False entry includes forged or falsified documents, invoices without actual supply or receipt, and invoices involving non-existent persons. Act-Rules Bills Fri, 14 Feb 2025 14:08:15 +0530 https://www.taxtmi.com/acts?id=48888