Comparison of section 483 "Falsification of books of account or document, etc." between the Income-Tax Act, 2025 (as passed) and the Income-Tax Bill, 2025 (as originally introduced)
17 September, 2025
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Falsification of books: criminalises willful false entries to enable another's tax evasion, allowing prosecution without proving actual evasion. Section 483 proscribes falsification of books or other documents when a person wilfully makes or causes a false entry or statement, knowing it to be false ... Summary
Falsification of books: criminalises willful false entries to enable another's tax evasion, allowing prosecution without proving actual evasion.
Section 483 proscribes falsification of books or other documents when a person wilfully makes or causes a false entry or statement, knowing it to be false or not believing it to be true, with intent to enable another to evade tax, interest or penalty; the offence carries rigorous imprisonment and fine, and it is not necessary to prove that the other person actually succeeded in evading tax.
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