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of <h1>Taxpayer challenges constitutional validity of abetment provisions criminalizing assistance in filing false tax returns</h1> A taxpayer challenged the constitutional validity of abetment provisions in tax legislation. The Income Tax Bill 2025's Clause 484 criminalizes abetting or inducing false tax returns, maintaining similar structure to existing Section 278 of the Income-tax Act 1961. Both provisions prescribe rigorous imprisonment of six months to seven years for amounts exceeding twenty-five lakh rupees, and three months to two years for lesser amounts, plus mandatory fines. The offence requires knowledge of falsity or disbelief in truth. The new provision excludes fringe benefits references, reflecting policy shifts while maintaining quantum thresholds and sentencing structures for deterring tax evasion facilitators.
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