https://www.taxtmi.com/acts?id=48928 Falsification of books of account or document is an offence where a person wilfully and with intent to enable another to evade tax makes or causes a false entry or statement in any books or documents relevant to proceedings under the Act; the offence requires wilfulness and intent and is punishable by rigorous imprisonment and fine, and it is unnecessary to prove that the other person actually evaded tax, interest or penalty. en-us Fri, 14 Feb 2025 14:23:26 +0530 Fri, 14 Feb 2025 14:23:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=48928 Falsification of books of account or document is an offence where a person wilfully and with intent to enable another to evade tax makes or causes a false entry or statement in any books or documents relevant to proceedings under the Act; the offence requires wilfulness and intent and is punishable by rigorous imprisonment and fine, and it is unnecessary to prove that the other person actually evaded tax, interest or penalty. Act-Rules Bills Fri, 14 Feb 2025 14:23:26 +0530 https://www.taxtmi.com/acts?id=48928