law: Expenditure-Tax Act, 1987 
  28. Abetment of false return, etc. 
  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 chargeable expenditure which is false and which he either knows
  
  to be false or does not believe to be true or to commit an offence under
  
  section 25, he shall be punishable with rigorous imprisonment, for a term which
  
  shall not be less than three months but which may extend to seven years and
  
  with fine.