Abetment of false return, etc.

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....duces in any manner another person-- (a) to make and deliver an account or a statement or declaration relating to any income chargeable to tax which is false and which he either knows to be f....

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....a term which shall not be less than six months but which may extend to seven years and shall also be liable to fine; (ii) in any other case, with rigorous imprisonment for a term which shall ....