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What is Falsification of books of account or document? What is Abetment of false return? Section 277A and 278 of Income Tax Act 1961

Falsification of books of account or document and Abetment of false return are defined under section 277A and 278 of Income Tax Act 1961. Provisions under these Sections are:

Section 277A of Income Tax Act "Falsification of books of account or document, etc"

Section 277A. If any person (hereafter in this section referred to as the first person) willfully 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 "Abetment of false return, etc"

Section 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 willfully 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.

   
 

Income Tax Act 1961

What is Falsification of books of account or document? What is Abetment of false return? Section 277A and 278 of Income Tax Act 1961

What is Punishment for second and subsequent offences? What is Punishment not to be imposed in certain cases? Section 278A and 278AA of Income Tax Act 1961

What is Power of Principal Commissioner or Commissioner to grant immunity from prosecution? What is Offences by companies? Section 278AB and 278B of Income Tax Act 1961

What is Offences by Hindu undivided families? What is Presumption as to assets, books of account, etc., in certain cases? Section 278C and 278D of Income Tax Act 1961

What is Presumption as to culpable mental state? What is Prosecution to be at instance of [Principal Chief Commissioner or] Chief Commissioner or [Principal Commissioner or] Commissioner? Section 278E and 279 of Income Tax Act 1961

What is the meaning Certain offences to be non-cognizable? What is Proof of entries in records or documents? Section 279A and 279B of Income Tax Act 1961

What is Disclosure of particulars by public servants? What is Special Courts? Section 280 and 280A of Income Tax Act 1961

What is Offences triable by Special Court? What is Trial of offences as summons case? Section 280B and 280C of Income Tax Act 1961

What is Application of Code of Criminal Procedure, 1973 to proceedings before Special Court? What are Certain transfers to be void? Section 280D and 281 of Income Tax Act 1961

 

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