Section 277A of Income Tax Act "Falsification of books of account or document, etc"
277A. If any person (hereafter in this section referred
to as the first person) wilfully and with intent to enable
any other person (hereafter in this section 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 rigorous imprisonment for a term which shall
not be less than three months but which may extend to two
years and with fine.
Explanation.-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.
Section 278 of Income Tax Act "False statement in verification, etc"
278. If a person abets or
induces in any manner another person to make and deliver an
account or a statement or declaration relating to 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 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 two years and with fine.