Falsification of books of account or document, etc.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t, 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 pena....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ment for a term up to two years and with fine]. (2) For the purposes of establishing the charge under this section, it shall not be necessary to prove that the second person has actually evaded any....