Abetment of false return, etc.

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..... ws to be false or does not believe to be true or to commit an offence under sub-section (1) of section 276C, he shall be punishable, ( i ) in a case where the amount of tax, penalty or interest which would have been evaded, if the declaration, account or statement had been accepted as true, or which is wilfully attempted to be evaded, exceeds 3 [ twenty-five hundred thousand rupee .....

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