Abetment of false return, etc.

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..... erson-- (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; .....

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..... hich may extend to seven years and shall also be liable to 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 y .....

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