278. [ Abetment of false return, etc. [Substituted by Act 41 of 1975, Section 70, for Section 278 (w.e.f. 1.10.1975).]
- 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 income or any fringe benefits chargeable to tax] [ Substituted by Act 18 of 2005, Section 63, for " any income chargeable to tax" (w.e.f. 1.4.2006).][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 276-C, he shall be punishable,-(i)in a case where the amount of tax, penalty or interest which would have been evaded, if the declaration, account or statement had been accepted as true, or which is wilfully attempted to be evaded, exceeds one hundred thousand rupees, with rigorous imprisonment for a term which shall not be less than six months but which may extend to seven years and with fine;(ii)in any other case, with rigorous imprisonment for a term which shall not be less than three months but which may extend to three years and with fine.]
