alleryStart learning →Recording a false entry in the books of account is treated under section 270A as what?
AA clerical lapse only
BOrdinary under-reporting
CMisreporting of income
DA basis for a refund
Answer & Solution
Correct answer: C. Misreporting of income
Recording of any false entry in the books is one of the misreporting cases in section 270A(9), attracting the higher penalty.
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