Income Tax Act 2023
Section 321 - Punishment for Abetment
(as updated till Finance Act 2024)
If any person knowingly aids, abets or incites, or induces any other person to commit an offence under this Act, the first-mentioned person shall be punished with imprisonment for a term which may extend to 2 (two) years, or with fine, or with both.
Disclaimer: This is the authentic English text of the Income Tax Act 2023, as published under SRO No. 404-Law/2025 dated 08 October 2025. In the event of any inconsistency or conflict between the content on this website and the official Government publications or gazette notifications relating to laws, rules, regulations or SROs, the official Government publications and notifications shall prevail.