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— official CBDT correspondence
Section 484 — Abetment of false return, etc.: its source in the Income-tax Act, 1961
Section 484 (Abetment of false return, etc.) of the Income-tax Act, 2025 corresponds to Section 278 (Abetment of false return, etc.) of the Income-tax Act, 1961 as per the official CBDT correspondence.
source provisions · income-tax act, 1961
- Section 278 — Abetment of false return, etc.
read both texts · §278 (1961) vs §484 (2025)
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Source: the CBDT’s official 1961↔2025 correspondence table (incometaxindia.gov.in), captured 2026-07-21. This is a research aid — verify against the official CBDT utility ↗ before professional reliance.
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