Section 278:
Abetment of false return, etc.
If a person abets or induces in any manner another person to
make and deliver an account or a statement or declaration relating to 1
any income or any fringe benefits
chargeable to tax 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 276C, he shall be punishable,—
(i) in a case where the amount of tax, penalty or interest which would have been evaded, if the
declaration, account or statement had been accepted as true, or which is wilfully attempted to be
evaded, exceeds 2
twenty-five hundred thousand rupees, with rigorous imprisonment for a term
which shall not be less than six months but which may extend to seven years and with fine;
(ii) in any other case, with rigorous imprisonment for a term which shall not be less than three
months but which may extend to 3
two years and with fine.
Notes:
1. Subs. by Act 18 of 2005, s. 63, for “any income chargeable to tax” (w.e.f. 1-4-2006).
2. Subs. by Act 23 of 2012, s. 110, for “one hundred thousand rupees” (w.e.f. 1-7-2012).
3. Subs. by s. 110, ibid., for “three years” (w.e.f. 1-7-2012).