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<h1>Income Tax Bill 2025 Clause 444 maintains same penalties as Section 271AAD for false accounting entries</h1> The Income Tax Bill 2025's Clause 444 and the existing Section 271AAD of the Income-tax Act 1961 both penalize false accounting entries and omissions made to evade tax liability. Both provisions impose penalties equal to the aggregate amount of false or omitted entries and extend liability to third parties who cause such entries. The provisions define false entries to include forged documents, invoices without actual supply/receipt, and invoices involving non-existent persons. Clause 444 represents legislative continuity with minimal changes from Section 271AAD, maintaining the same penalty structure and authority distribution among tax officers while consolidating the policy framework for the new tax regime.