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TypeBare Act JurisdictionCentral Government

Finance (No. 2) Act, 2004 Section 60

Insertion of New Section 277a

~1 min read
https://sooperkanoon.com/act/18828

Bare act section · Research

About this section

Finance (No. 2) Act, 2004 Section 60 is part of Finance (No. 2) Act, 2004 - Insertion of New Section 277a. Read the section text below and explore Indian court judgments that cite it.

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Section Text

After section 277 of the Income-tax Act, the following section shall be inserted with effect from the 1st day of October, 2004, namely:--

"277A. Falsification of books of account or document, etc.:

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 this Act.".

Frequently asked questions

What does Finance (No. 2) Act, 2004 Section 60 provide?

Section Section 60 of the Finance (No. 2) Act, 2004 (Insertion of New Section 277a) is reproduced on this page as part of the Finance (No. 2) Act, 2004. Lawyers and researchers use it to read the statutory wording before checking how courts have applied this section in reported judgments.

How do I find judgments on Finance (No. 2) Act, 2004 Section 60?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance (No. 2) Act, 2004 Section 60. Advanced act search can narrow results by court, year, or additional act filters.

Is the section text on SooperKanoon official?

SooperKanoon hosts bare act text for research and quick reference. For filings or compliance in Central, confirm the wording against the official state gazette or authorized publication.

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