When prosecution under Section 278 shall be launched?
​​​Prosecution under Section 278 shall be launched if a person commits any of the following defaults:

​​Abets or induces another person to make and deliver an account or a statement or declaration, relating to any income which is chargeable to tax, which is false and which he either knows to be false or does not believe to be true; or
Abets or induces another person to evade any tax, penalty or interest chargeable or imposable or to under-report his income under this Act as referred under Section 276C(1).​