Section 483 — Falsification of books of account or document, etc.

Old Act equivalent: Section 277A of IT Act 1961 Sub-part: B—Offences and Prosecution

Statutory Text

(1) If any person (herein referred to as the first person) wilfully and with intent to enable any other person (herein referred to as the second person) to evade any tax or interest or penalty chargeable and imposable under this Act, makes or causes to be made any entry or statement which is false and which the first person either knows to be false or does not believe to be true, in any books of account or other document relevant to or useful in any proceedings against the first person or the second person, under this Act, the first person shall be punishable with [simple imprisonment for a term up to two years and with fine]. (2) For the purposes of establishing the charge under this section, it shall not be necessary to prove that the second person has actually evaded any tax, penalty or interest chargeable or imposable under this Act. Abetment of false return, etc.

None.

None.

None.

Applies to: Person who causes any other person to make or deliver a false account, statement, or declaration.
Conditions: Causing falsification of books or documents relating to tax.
Time limits: None.
Monetary limits: Imprisonment 3 months to 2 years with fine.
Exceptions: None.