Comparison of section 484 "Abetment of false return, 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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Abetment of false return: two-tier custodial penalties and fine where tax impact determines higher or lower sentencing. Abetment of false return criminalises abetting or inducing another to make a false tax-related account, statement or declaration where the abettor knows ... Summary
Abetment of false return: two-tier custodial penalties and fine where tax impact determines higher or lower sentencing.
Abetment of false return criminalises abetting or inducing another to make a false tax-related account, statement or declaration where the abettor knows it is false or does not believe it to be true, and prescribes a two tier sentencing regime based on the monetary magnitude of tax, penalty or interest evaded or wilfully attempted to be evaded; textual differences between the Bill and the enacted section are limited to phrasing around liability to fine and an editorial sentence, with no observable change to imprisonment ranges or threshold.
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