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.
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More sections of this act
Section 1 · Short title, extent and commencement.Section 2 · Definitions.Section 3 · Application of the Act.Section 4 · Charge of expenditure-tax.Section 5 · Meaning of chargeable expenditure.Section 6 · Tax authorities.Section 7 · Collection and recovery of expenditure-tax.Section 8 · Person responsible for collecting tax to furnish prescribed return.India Code, Government of India. Text fetched 22 Oct 2026. Check the linked official text and subsequent notifications when applying a provision.