- If a person abets or induces in any manner another person to make and deliver an account or a statement or return or declaration relating to any tax payable under this Act which is false and which be either knows to be false or does not believe to be true or to commit an offence under section 61, 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 willfully attempted to be evaded exceeds one lakh rupees, with imprisonment of either description 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 imprisonment of either description for a term which may extend to three years or with fine or with both
