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Punishment for abetment.

Section 53 - Acts - OFFENCES AND PROSECUTIONS - Other Direct Tax / Income Tax - Section 53 - 53. If a person abets or induces in any manner another person to make and deliver an account or a statement or declaration relating to tax payable under this .....

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but which may extend to seven years and with fine. Clause 53.-relates to This clause seeks to provide that if a person abets or induces in any manner another person to make and deliver an account or a statement or declaration relating to any tax pay .....

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