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Section 53 - Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015
The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015
53. Punishment for abetment.-
If a person abets or induces in any manner another person to make and deliver an account or a statement or declaration relating to tax payable under this Act which is false and which he either knows to be false or does not believe to be true or to commit an offence under sub-section (1) of section 51, he shall be punishable with rigorous imprisonment for a term which shall not be less than six months but which may extend to seven years and with fine.
Related Sections
- Section 55: Prosecution to be at instance of Principal Chief Commissioner or Principal Director General or Chief Commissioner or Director General or Principal Commissioner or Commissioner
- Section 28: Exclusion of time taken for obtaining copy
- Section 16: Procedure to be followed in appeal
- Section 19: Appeal to High Court
- Section 30: Recovery of tax dues by Assessing Officer
Related Acts
* Only for reference.