If a person abets or induces in any manner another person to make and deliver an account or a statement or declaration relating to tax payable under this Act 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 51, he shall be punishable with rigorous imprisonment for a term which shall not be less than six months but which may extend to seven years and with fine.
Section 53: Punishment for abetment.
The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015Central Act · Act 22 of 2015
Where this provision sits
| Act | The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 |
|---|---|
| Section | 53 |
| Marginal note | Punishment for abetment. |
| Jurisdiction | Central |
| Status | In force as published by the source |
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