Falsification of books of account or documents.

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....son (herein referred to as the first person) wilfully and with intent to enable any other person (herein referred to as the second person) to evade any tax or interest or penalty chargeable ....

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....m which shall not be less than three months, but which may extend to three years and with fine which shall not be less than twenty-five thousand rupees but which may extend to three lakh rupees. (2....