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    Question

    Under Section 201 of the BNS, 2023, P, a senior income

    tax officer, is officially charged with reviewing and certifying a taxpayer's Income Tax Return (ITR) submitted electronically. P deliberately alters the digital ITR document by increasing the taxpayer's claimed expenses by ₹20 lakhs, intending to help his brother (the taxpayer) evade taxes. P knows this alteration is incorrect and will cause injury to the Government's revenue interests. P then issues a false certification approving the doctored ITR. Which of the following correctly determines P's criminal liability?
    A P is liable under Section 201 because he, being a public servant charged with preparing or reviewing electronic records, framed or prepared that record in a manner he knew to be incorrect with intent to cause injury Correct Answer Incorrect Answer
    B P is not liable under Section 201 because falsifying tax returns is exclusively covered under the Income Tax Act; Section 201 applies only to judicial or police document Correct Answer Incorrect Answer
    C P is liable under Section 201 only if the taxpayer personally approached him; unilateral action by P is covered under a different statute Correct Answer Incorrect Answer
    D P's liability under Section 201 is limited to financial penalties without imprisonment because the offence involves electronic records, not physical documents Correct Answer Incorrect Answer
    E P is liable under Section 201 only if he physically printed and signed the incorrect document; digital alterations are covered under Information Technology Act exclusively Correct Answer Incorrect Answer

    Solution

    Explanation: Section 201 of the BNS, 2023 (corresponding to Section 167 IPC) specifically provides: "Whoever, being a public servant, and being, as such public servant, charged with the preparation or translation of any document or electronic record, frames, prepares or translates that document or electronic record in a manner which he knows or believes to be incorrect, intending thereby to cause or knowing it to be likely that he may thereby cause injury to any person, shall be punished with imprisonment of either description for a term which may extend to three years, or with fine, or with both." The provision is comprehensive and explicitly covers electronic records. P's actions satisfy all elements: (i) P is a public servant; (ii) he is officially charged with reviewing/certifying electronic ITRs; (iii) he deliberately altered the electronic record knowing it to be incorrect; (iv) his action was intended to cause injury (to Government revenue). The statute does NOT require the victim to personally approach the offender; unilateral action by the public servant is sufficient. The provision applies equally to electronic and physical documents. Thus, option (A) correctly applies Section 201.

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