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13.4 Apart from the offences under sections 277 and 278 of the Act, tax frauds may entail liability for non-compoundable offences under various provisions of the Indian Penal Code, A given conduct may amount to falsification of accounts under section 477A of the IPC, punishable upto seven years rigorous imprisonment; forgery for the purpose of cheating punishable upto seven years rigorous imprisonment under section 468 of the IPC; forgery of valuable security etc. punishable under section 467 of the IPC upto ten years rigorous imprisonment; destroying valuable security or secreting it punishable under section 477 punishable for life imprisonment or upto ten years rigorous imprisonment.