Section 22 in The Companies (Profits) Surtax Act, 1964
22. Abetment of false returns, etc.-
If a person makes or induces in any manner another person to make and deliver any account, statement or declaration relating to chargeable profit liable to surtax which is false and which he either knows to be false or does not believe to be true, he shall be punishable with simple imprisonment which may extend to six months, or with fine which may extend to one thousand rupees, or with both.
