§ 483
Chapter XXII — Offences And Prosecution
Falsification of books of account or document, etc
Income-tax Act, 2025
A person who knowingly makes false entries in books of account or related documents to help another evade tax, interest, or penalty can be sentenced to up to two years in prison and fined.
The offence does not require proof that the other person actually evaded tax; the false entry itself is enough for conviction.
📜 Official text of the section +
483. (1) If any person (herein referred to as the first person) wilfully and with intent
to enable any other person (herein referred to as the second person) to evade
any tax or interest or penalty chargeable and imposable under this Act, makes or
causes to be made any entry or statement which is false and which the first person
either knows to be false or does not believe to be true, in any books of account or
other document relevant to or useful in any proceedings against the first person or
the second person, under this Act, the first person shall be punishable with [simple
imprisonment for a term up to two years and with fine].
(2) For the purposes of establishing the charge under this section, it shall not be
necessary to prove that the second person has actually evaded any tax, penalty or
interest chargeable or imposable under this Act.
Abetment of false return, etc.
Plain-language summary — not the official text. Refer to the bare Act and confirm with a professional for your specific case.
Related sections
§ 473Whoever contravenes any order referred to in section 247(4) shall be§ 474If a person, who is required to afford the authorised officer with the necessary§ 475Removal, concealment, transfer or delivery of property to prevent tax recovery§ 476Failure to pay tax to credit of Central Government under Chapter XIX-B§ 477Failure to pay tax collected at source§ 478Wilful attempt to evade tax, etc