Section 484 Abetment of false return, etc
- Chapter
- XXII · Offences and Prosecution
- Amendments
- 1
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),
The long line substituted by Finance Act, 2026, s. 118, dated 30th March, 2026, with effect from 1 April 2026. Earlier read: "the long line"he shall be punishable—
The long line substituted by Finance Act, 2026, s. 118, dated 30th March, 2026, with effect from 1 April 2026. Earlier read: "the long line"(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
The long line substituted by Finance Act, 2026, s. 118, dated 30th March, 2026, with effect from 1 April 2026. Earlier read: "the long line"(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
The long line substituted by Finance Act, 2026, s. 118, dated 30th March, 2026, with effect from 1 April 2026. Earlier read: "the long line"(iii) with fine, in any other case.