26[Falsification of books of account or document, etc.
277A.If any person (hereafter in this section referred to as the first
person) wilfully and with intent to enable any other person (hereafter in this
section 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 rigorous
imprisonment for a term which shall not be less than three months but which may
extend to three years and with fine.
Explanation.—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