Insertion of new section 271AAD.

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..... 1AAD. (1 ) Without prejudice to any other provisions of this Act, if during any proceeding under this Act, it is found that in the books of account maintained by any person there is- ( i ) a false entry; or ( ii ) an omission of any entry which is relevant for computation of total income of such person, to evade tax liability, the As .....

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..... l, a false piece of documentary evidence; or (b ) invoice in respect of supply or receipt of goods or services or both issued by the person or any other person without actual supply or receipt of such goods or services or both; or (c ) invoice in respect of supply or receipt of goods or services or both to or from a person who .....

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..... f account. The false entries shall include use or intention to use forged or falsified documents such as a false invoice or, in general, a false piece of documentary evidence; or invoice in respect of supply or receipt of goods or services or both issued by the person or any other person without actual supply or receipt of such goods; or invoice in respect of supply or receipt of goods or services .....

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