Abetment of false return, etc.278.
If a person
abets or induces in any manner another person to make and deliver an account or a statement or declaration relating to any income
or any fringe benefits
chargeable to tax
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 276C
, he shall be punishable,— (i
) in a case where the amount of tax, penalty or interest
which would have been evaded, if the declaration, account or statement had been accepted as true, or which is wilfully attempted to be evaded, exceeds twenty-five hundred thousand rupees, with rigorous imprisonment for a term which shall not be less than six months but which may extend to seven years and with fine; (ii
) in any other case, with rigorous imprisonment for a term which shall not be less than three months but which may extend to two years and with fine.