Fraudulent
Returns, etc.
Deleted by (TPA 2nd Sch Para 7)
(a) makes a false return of income by omitting therefrom or understating therein any income which should have been stated therein; or
(b) makes a false statement in return made in compliance with a notice served on him under this Act; or
(c) gives false information in relation to any matter or thing, including false information in relation to a claim for a personal relief affecting his liability to tax; or
(d) prepares or maintains, or authorizes the preparation or maintenance of, false books of account or other record, or falsifies, or authorizes the falsification of, books of account or records; or
(e) makes use of fraud, or authorizes the use of fraud, shall be guilty of an offence and liable to a fine not exceeding ten thousand shillings or double the amount of tax for which he is liable under this Act for the year of income in respect of which the offence was committed, whichever is the greater, or to imprisonment for a term not exceeding two years or to both.
(2) A person who, with intent to assist another person to evade tax -
(a) omits from a return of income made by him on behalf of that other person or understates therein any income which should have been stated therein; or
(b) makes a false statement in a return made by him on behalf of that other person in compliance with a notice served on that other person under this Act; or
(c) gives false information in relation to any matter or thing, including false information in relation to a claim by that other person to a personal relief affecting the liability to tax of that other person; or
(d) prepares false books of account or other records relating to that other person or falsifies any such books of account or other records; or
(e) does any other fraudulent act, shall be guilty of an offence and liable to a fine not exceeding ten thousand shillings or to imprisonment for a term not exceeding two years or to both.
(3) Whenever in proceedings under this section it is proved that a false statement or entry is made by a person in a return of income or other return furnished under this Act by that person or on behalf of any other person or in any books of account or other records prepared or maintained by that person or on behalf of any other person, the person making the false statement or entry shall be presumed, until the contrary is proved, to have made the false statement or entry with intent to evade tax or to assist or enable that other person to evade tax.
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