False entry - Definition / Legal Terminology - Income Tax

Explanation .-For the purposes of section 271AAD of the Income tax Act 1961, False entry includes use or intention to use- (a) forged or falsified documents such as a false invoice or, in general, a false piece of documentary evidence; or (b) invoice in respect of supply or receipt of goods or services or both issued by the person or any other person without actual supply or receipt of such goods or services or both; or (c) invoice in respect of supply or receipt of goods or services or both to or from a person who does not exist.