Section 483 — Falsification of Books - False Entry | ITA 2025

Section 483 of the Income-tax Act, 2025 corresponds to s. 277 A of the Income-tax Act, 1961. STATUTORY ARCHITECTURE Imprisonment 3 months to 2 years and fine for first person who falsifies books / makes/causes false entry / omits entry to…

Section 483 — - FALSIFICATION OF BOOKS / FALSE ENTRY

Section 483 of the Income-tax Act, 2025 corresponds to s. 277A of the Income-tax Act, 1961.

Statutory text — Income-tax Act, 2025

(1) If any person (herein referred to as the first person) wilfully and with intent t o enable any other person (herein 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 [simple imprisonment for a term up to two years and with fine].

(2) 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. Abetment of false return, etc.

STATUTORY ARCHITECTURE

Imprisonment 3 months to 2 years and fine for first person who falsifies books / makes/causes false entry / omits entry to enable second person to evade tax. Targets the maker of fake invoices, accommodation entries, sham bills.

PRACTITIONER PLANNING NOTES

FA 2020 / 271AAD / 277A combined assault on accommodation-entry industry; both first and second persons punishable.

CROSS-REFERENCES

s. 491 [279] -- sanction and compounding.
s. 486 [278AA] -- reasonable cause.
s. 487 [278B] -- offences by companies.
s. 490 [278E] -- presumption of culpable mental state.

← All sections (537)Act 2025 hub

INCOME-TAX ACT, 2025	INCOME-TAX ACT, 1961
2025 provision	1961 counterpart
s. 483 -- Falsification of Books / False Entry	s. 277A