When prosecution under Section 277A shall be launched?

Ans. Prosecution under Section 277A shall be launched if the following conditions are satisfied:

a. ​A person makes or causes to make any entry or statement;

b. Such entry or statement is false or he either knew it to be false or does not believe it to be true;

c. Such entry or statement is found in any books of account or document relevant to or useful in any proceeding under the Act against him or any other person;

d. The entry or statement is made wilfully and with intent; and

e. Such entry or statement enables any other person ('the other person') to evade any tax or interest or penalty chargeable or imposable under the Act.​