Interest-Tax Act, 1974
Section - 26 - Abetment of false returns, etc
Abetment of false returns, etc.26. 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.] .... To read the full section download the app from Google Play store
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