Bare ActsThe Expenditure-tax Act, 1987

Section 28

Abetment of false return, etc.

Amendment status not verified — confirm the current text below against the official source.

If a person abets or induces in any manner another person to make and deliver an account or a statement or declaration relating to any chargeable expenditure which is false and which he either knows to be false or does not believe to be true or to commit an offence under section 25, he shall be punishable with rigorous imprisonment for a term which shall not be less than three months but which may extend to seven years and with fine.

Section 28 – The Expenditure-tax Act, 1987 | DailyLaw.ai