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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 29: Filing of appeal by tax authority
- Section 20: Case before High Court to be heard by not less than two Judges
- Section 69: Exemption from wealth-tax in respect of assets specified in declaration
- Section 15: Appeals to the Commissioner (Appeals)
- Section 41: Penalty in relation to undisclosed foreign income and asset
Related Acts
* Only for reference.