Abetment of false return, etc.
35F. If a person abets or induces in any manner
another person to make and deliver an account, statement or declaration
relating to any net wealth 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 35A, 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 one
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 three years and
with fine.
