27[Abetment of false return, etc.
278. 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 income 28[or any fringe benefits] chargeable to tax which is false and which he
either knows 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
one hundred thousand rupees, with rigorous imprisonment for a term which shall
not be less than six months but which may extend to seven years and with fine;
(ii) in any other case, with rigorous imprisonment
for a term which shall not be less than three months but which may extend to
three years and with fine.]