Falsification of books of account or document, etc.

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...., etc. (1) If any person (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....

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.... for a term which shall not be less than three months but which may extend to two years and with fine. (2) For the purposes of establishing the charge under this section, it shall not be necessary to....