TMI BlogFalsification of books of account or document, etc.X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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