When prosecution under Section 277A shall be launched?
Prosecution under Section 277A shall be launched if the following conditions are satisfied:

​A person makes or causes to make any entry or statement;
Such entry or statement is false or he either knew it to be false or does not believe it to be true;
Such entry or statement is found in any books of account or document relevant to or useful in any proceeding under the Act against him or any other person;
The entry or statement is made wilfully and with intent; and
Such entry or statement enables any other person ('the other person') to evade any tax or interest or penalty chargeable or imposable under the Act.​