https://www.taxtmi.com/acts?id=52029 Wilfully making or causing a false entry or statement in any books of account or other document relevant to proceedings under the Income-tax Act, 2025, with intent to enable another person to evade tax, interest, or penalty, constitutes an offence of falsification of books of account or document. The provision applies where the first person knows the entry or statement to be false, or does not believe it to be true, and provides simple imprisonment for a term up to two years and fine. en-us Thu, 14 Aug 2025 18:43:52 +0530 Mon, 06 Apr 2026 15:06:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=52029 Wilfully making or causing a false entry or statement in any books of account or other document relevant to proceedings under the Income-tax Act, 2025, with intent to enable another person to evade tax, interest, or penalty, constitutes an offence of falsification of books of account or document. The provision applies where the first person knows the entry or statement to be false, or does not believe it to be true, and provides simple imprisonment for a term up to two years and fine. Act-Rules Income Tax Thu, 14 Aug 2025 18:43:52 +0530 https://www.taxtmi.com/acts?id=52029