Section 483
Section 483: falsification of books of account or document, etc.
Section 483 targets a specific kind of dishonest assistance: a person who wilfully makes, or causes to be made, a false entry or statement in books of account or other documents, intending to help another person evade tax, penalty or interest. Notably, the section states that it is not necessary to prove the other person actually evaded any tax for the charge to be established.
What Section 483 says
"If any person (herein referred to as the first person) wilfully and with intent to enable any other person (herein 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 simple imprisonment for a term up to two years and with fine."
No need to prove actual evasion
"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 is the punishment under Section 483?
Simple imprisonment for a term up to two years and with fine.
Does the second person need to have actually evaded tax for the offence to apply?
No - Section 483(2) makes clear that it is not necessary to prove that the second person actually evaded any tax, penalty or interest for the charge against the first person to be established.
Related sections
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Talk to our tax team about a books-of-account matterLast updated 9 September 2026