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Section 26 – The Interest Tax Act, 1974

The Interest Tax Act, 1974

 

26. Abetment of false returns, etc

 

If a person abets or induces in any manner another person to make and deliver any account or a statement or declaration relating to any chargeable interest which is false and which he either knows or believes to be false or does not believe to be true or to commit an offence under section 25, he shall be punishable with rigorous imprisonment for a term which shall not be less than three months but which may extend to seven years and with fine.

 

 

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The Interest Tax Act, 1974

 

Indian Laws – Bare Acts

 

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