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<h1>Income Tax Bill 2025 Clause 483 criminalizes falsifying documents to help others evade tax with imprisonment up to two years</h1> The Income Tax Bill 2025's Clause 483 criminalizes falsification of books of account or documents with intent to enable another person to evade tax, interest, or penalty. The provision prescribes rigorous imprisonment for three months to two years plus fine. It requires proving willful conduct and intent to facilitate evasion but eliminates the need to prove actual evasion occurred. This clause substantially mirrors Section 277A of the Income-tax Act 1961, maintaining identical punishment and scope while targeting both direct offenders and facilitators of tax evasion schemes.