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.
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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).
Section 276A Failure to comply with the provisions of sub-sections (1) and (3) of section 178
Section 276AB Failure to comply with the provisions of sections 269UC, 269UE and 269UL
Section 276B Failure to pay tax to the credit of Central Government under Chapter XII-D or XVII-B
Section 276BB Failure to pay the tax collected at source
Section 276C Wilful attempt to evade tax, etc
Section 276CC Failure to furnish returns of income
Section 276CCC Failure to furnish return of income in search cases
Section 276D Failure to produce accounts and documents
Section 277 False statement in verification, etc
Section 277A Falsification of books of account or document, etc