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of <h1>Making false entries in documents to help others evade tax criminalised, punishable by 3 months-2 years jail and fine</h1> The provision criminalises making or causing false entries or statements in books or documents relevant to proceedings under the Act, where done wilfully and with intent to enable another person to evade tax, interest or penalty; punishment is rigorous imprisonment (3 months-2 years) and fine. The original Bill and enacted Act contain the same substantive elements and penalty; differences are drafting and reordering (consolidation of act and penalty, and renumbering), not substantive change. Proof that the other person actually evaded tax is unnecessary, preserving prosecutorial reach to preparatory falsification; no definitions, exceptions or procedural rules are set out in the texts.
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