Section 53
Punishment for abetment. Repealed
The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015
About this Act
An Act to make provisions to deal with the problem of the Black money that is undisclosed foreign income and assets, the procedure for dealing with such income and assets and to provide for imposition of tax on any undisclosed foreign income and asset held outside India and for matters connected therewith or incidental thereto.
If a person abets or induces in any manner another person to make
and deliver an account or a statement or declaration relating to tax payable under this Act which is false
and which he either knows to be false or does not believe to be true or to commit an offence under
sub-section (1) of section 51, he shall be punishable with rigorous imprisonment for a term which shall
not be less than six months but which may extend to seven years and with fine.