https://www.taxtmi.com/acts?id=53218 The amendment substitutes the sentencing language in section 483(1) so that wilful falsification of books or documents, done with intent to enable another to evade tax, is punishable by simple imprisonment for a term up to two years and by fine, without altering the offence's elements or scope. en-us Sun, 01 Feb 2026 15:34:16 +0530 Sun, 01 Feb 2026 15:34:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=53218 The amendment substitutes the sentencing language in section 483(1) so that wilful falsification of books or documents, done with intent to enable another to evade tax, is punishable by simple imprisonment for a term up to two years and by fine, without altering the offence's elements or scope. Act-Rules Bills Sun, 01 Feb 2026 15:34:16 +0530 https://www.taxtmi.com/acts?id=53218