Abetment of false return, etc.

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Full Text of the Document

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....does not believe to be true; or (b) to commit an offence under section 478(1), ^1[he shall be punishable- (i) with simple imprisonment for a term up to two years, or with fine, or with both, where the amount of tax, penalty or interest which would have been evaded, if the declaration, account or statement had been accepted as true, or which is wilfully attempted to be evaded, ....