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of <h1>Abetting false tax declarations punishable under s.478(1): imprisonment tiers for evasion above or below Rs.25 lakh</h1> The provision criminalises abetting or inducing another to deliver a false account, statement or declaration about taxable income or to commit the offence cross-referenced to s.478(1), with mens rea requiring that the abettor either knows the statement is false or does not believe it to be true. Penal consequences are two-tiered: where tax/penalty/interest evaded or attempted to be evaded exceeds Rs.25 lakh, rigorous imprisonment of 6 months to 7 years and a fine; otherwise 3 months to 2 years and a fine. Differences between the Bill and enacted text are stylistic only; definitions, procedural safeguards and fine-quantum are not specified.
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