law: The Income-Tax Act, 1961
  1[277. False statement in verification, etc.-
  If a person makes a statement in any verification under this Act or under any rule made thereunder, or delivers an account or statement which is false, and which he either knows or believes to be false, or does not believe to be true, he shall be punishable,-
  (i) in a case where the amount of tax, which would have been evaded if the statement or account had been accepted as true, exceeds 2[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 3[two years] and with fine.
  1. Subs. by Act 41 of 1975, s. 70, for sections 277 and 278 (w.e.f. 1-10-1975).
  2. Subs. by Act 23 of 2012, s. 108, for "one hundred thousand rupees" (w.e.f. 1-7-2012).
  3. Subs. by s. 108, ibid., for "three years" (w.e.f. 1-7-2012).
  4[277A. Falsification of books of account or document, etc.-
  If any person (hereafter in this section referred to as the first person) wilfully and with intent to enable any other person (hereafter in this section 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 rigorous imprisonment for a term which shall not be less than three months but which may extend to 5[two years] and with fine.
  Explanation.-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.]
  4. Ins. by Act 23 of 2004, s. 60 (w.e.f. 1-10-2004).
  5. Subs. by Act 23 of 2012, s. 109, for "three years" (w.e.f. 1-7-2012).