Section 277A: Falsification of books of account or document, etc
The Income-tax Act, 1961Central Act · Act 43 of 1961
Repealed. This text is published for reference. It is not in force, and it should not be relied on as current law without checking what replaced it. Repealed by the Income-tax Act, 2025, with effect from 1 April 2026
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 [simple imprisonment for a term up to 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.
Falsification of books of account or document, etc
Jurisdiction
Central
Status
Repealed
How this provision has been amended
Taken from the footnotes printed with the provision by the source. Where a footnote names the amending instrument, it is quoted as printed.
substituted, Act No. 4 of 2026. Sub. for "rigorous imprisonment for a term which shall not be less than three months but which may extend to two years and with fine" by Act No. 4 of 2026, w.e.f. 1-3-2026. Earlier, the italicised word was subs. for "three" by Act No. 23 of 2012, w.e.f. 1-7-2012.
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