Section 484 — Abetment of false return, etc.
Old Act equivalent: Section 278 of IT Act 1961 Sub-part: B—Offences and Prosecution
Statutory Text
- If a person abets or induces in any manner another person––
(a) to make and deliver an account or a statement or declaration relating to any income chargeable to tax which is false and which he either knows to be false or does not believe to be true; or
(b) to commit an offence under section 478(1), [he shall be punishable—
(i) with simple imprisonment for a term up to two years, or with fine, or with both, 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 fifty lakh rupees; or
(ii) with simple imprisonment for a term up to six months, or with fine, or with both, 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 ten lakh rupees but does not exceed fifty lakh rupees; or
(iii) with fine, in any other case.] Punishment for second and subsequent offences.
Provisos
None.
Explanations
None.
Tables
None.
Key Structure
- Applies to: Person who abets or induces another person to make false return, false account or false statement.
- Conditions: Abetment or inducement of false return, account, statement, or declaration.
- Time limits: None.
- Monetary limits: If amount exceeds Rs. 25 lakh: rigorous imprisonment 6 months to 7 years with fine. Otherwise: imprisonment 3 months to 2 years with fine.
- Exceptions: None.
Cross-References
Amendment Notes
None noted from the extracted pages.