Clause 241 - Abetment of false return, etc. - Direct Taxes Code Bill, 2009

Abetment of false return, etc. 241. (1) A person shall be punishable with rigorous imprisonment for a term which shall not be less than six months but which may extend to seven years and with fine, if he abets, or induces, in any manner another person to- (a) make and deliver, or cause to be delivered, an account, 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) commit an offence under sub-section (1) of section 235. (2) The fine referred to in sub-section (1) shall be a sum which shall not be less than fifty thousand rupees or more than five hundred thousand rupees.