Income Tax Act, 1961
Section 10: Ins. by Act 41 of 1975, s. 69 (w.e.f. 11976).
10. Ins. by Act 41 of 1975, s. 69 (w.e.f. 11976).
11. Subs. by Act 25 of 2014, s. 74, for “or with fine equal to a sum calculated at a rate which shall not be less than four
rupees or more than ten rupees for every day during which the default continues, or with both “ (w.e.f. 12014).
803
276DD. [Failure to comply with the provisions of section 269SS].—Omitted by the Direct Tax
Laws (Amendment) Act, 1987 (4 of 1987), s. 119 (w.e.f. 11989). Earlier it was inserted by the Finance
Act (21 of 1984), s. 31 (w.e.f. 11984) and later on amended by the Taxation Laws (Amendments and
Miscellaneous Provisions) Act (46 of 1986), s. 27 (w.e.f. 101986).
276E. [Failure to comply with the provisions of section 269T].—Omitted by s. 119, ibid.,
(w.e.f. 11989). Earlier it was inserted by the Income-Tax (Second Amendment) Act (38 of 1981), s. 4
(w.e.f. 111981) and later on amended by the Taxation Laws (Amendments and Miscellaneous
Provisions) Act (46 of 1986), s. 27 (w.e.f. 101986).
1[277. False statement in verification, etc.—If a person makes a statement in any verification under
this Act or under any rule made thereunder, or delivers an account or statement which is false, and which
he either knows or believes to be false, or does not believe to be true, he shall be punishable,—
(i) in a case where the amount of tax, which would have been evaded if the statement or account
had been accepted as true, exceeds 2[twenty-five hundred thousand rupees], with rigorous
imprisonment for a term which shall not be less than six months but which may extend to seven years
and with 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 3[two years] and with fine.
4[277A. Falsification of books of account or document, etc.—If any person (hereafter in this
section referred to as the first person) wilfully and with intent to enable any other person (hereafter in this
section referred to as the second person) to evade any tax or interest or penalty chargeable and imposable
under this Act, makes or causes to be made any entry or statement which is false and which the first
person either knows to be false or does not believe to be true, in any books of account or other document
relevant to or useful in any proceedings against the first person or the second person, under this Act, the
first person shall be punishable with rigorous imprisonment for a term which shall not be less than three
months but which may extend to 5[two years] and with fine.
Explanation.—For the purposes of establishing the charge under this section, it shall not be necessary
to prove that the second person has actually evaded any tax, penalty or interest chargeable or imposable
under this Act.]
278. Abetment of false return, etc.—If a person abets or induces in any manner another person to
make and deliver an account or a statement or declaration relating to 6[any income or any fringe benefits
chargeable to tax] which is false and which he either knows to be false or does not believe to be true or to
commit an offence under sub-section (1) of section 276C, he shall be punishable,—
(i) in a case 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 7[twenty-five hundred thousand rupees], with rigorous imprisonment for a term
which shall not be less than six months but which may extend to seven years and with 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 8[two years] and with fine.
Act, 1987 (4 of 1987), s. 119 (w.e.f. 11989). Earlier it was inserted by the Finance
Act (21 of 1984), s. 31 (w.e.f. 11984) and later on amended by the Taxation Laws (Amendments and
Miscellaneous Provisions) Act (46 of 1986), s. 27 (w.e.f. 101986).
276E. [Failure to comply with the provisions of section 269T].—Omitted by s. 119, ibid.,
(w.e.f. 11989). Earlier it was inserted by the Income-Tax (Second Amendment) Act (38 of 1981), s. 4
(w.e.f. 111981) and later on amended by the Taxation Laws (Amendments and Miscellaneous
Provisions) Act (46 of 1986), s. 27 (w.e.f. 101986).
1[277. False statement in verification, etc.—If a person makes a statement in any verification under
this Act or under any rule made thereunder, or delivers an account or statement which is false, and which
he either knows or believes to be false, or does not believe to be true, he shall be punishable,—
in a case where the amount of tax, which would have been evaded if the statement or account
had been accepted as true, exceeds 2[twenty-five hundred thousand rupees], with rigorous
imprisonment for a term which shall not be less than six months but which may extend to seven years
and with fine;
in any other case, with rigorous imprisonment for a term which shall not be less than three
months but which may extend to 3[two years] and with fine.
4[277A. Falsification of books of account or document, etc.—If any person (hereafter in this
section referred to as the first person) wilfully and with intent to enable any other person (hereafter in this
section referred to as the second person) to evade any tax or interest or penalty chargeable and imposable
under this Act, makes or causes to be made any entry or statement which is false and which the first
person either knows to be false or does not believe to be true, in any books of account or other document
relevant to or useful in any proceedings against the first person or the second person, under this Act, the
first person shall be punishable with rigorous imprisonment for a term which shall not be less than three
months but which may extend to 5[two years] and with fine.
Explanation.—For the purposes of establishing the charge under this section, it shall not be necessary
to prove that the second person has actually evaded any tax, penalty or interest chargeable or imposable
under this Act.]
278. Abetment of false return, etc.—If a person abets or induces in any manner another person to
make and deliver an account or a statement or declaration relating to 6[any income or any fringe benefits
chargeable to tax] which is false and which he either knows to be false or does not believe to be true or to
commit an offence under sub-section
of section 276C, he shall be punishable,—
in a case 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 7[twenty-five hundred thousand rupees], with rigorous imprisonment for a term
which shall not be less than six months but which may extend to seven years and with fine;
in any other case, with rigorous imprisonment for a term which shall not be less than three
months but which may extend to 8[two years] and with fine.