Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 483] [Entire Act] Union of India - Subsection Section 483(2) in The Income Tax Act, 2025 (2)For the purposes of establishing the charge under this section, it sha ll not be necessary to prove that the second person has actually evaded any tax, penalty or interest chargeable or imposable under this Act.