Amendment of section 278.

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Full Text of the Document

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....ears", the words "two years" shall be substituted. - Clause 105 of the Bill seeks to amend section 278 of the Income-tax Act relating to abetment of false return, etc. The existing provisions of the aforesaid section 278 provide that if any person abets or induces in any manner another person to make and deliver an account or make a statement or declaration relating to any income or any fringe ....