The Income Tax department on Wednesday warned taxpayers against misusing the provisions under the law that allows them to revise their tax returns. The department said if the taxpayers carried out drastic alterations of declarations or fudging of accounts, they will attract scrutiny, penalty and prosecution.

“[The provision] has been stipulated to revise any omission or wrong statement made in the original return of income and not for resorting to make changes in the income initially declared so as to drastically alter the form, substance and quantum of the earlier disclosed income,” the Central Board of Direct Taxes said in a statement according to The Times of India.

The I-T department fears that since Prime Minister Narendra Modi demonetised Rs 500 and Rs 1,000 notes, taxpayers may misuse this provision to legalise their black money. This is one of several steps taken by the government to stop assesses from evading tax. The department had also introduced the Income Disclosure Scheme under which tax evaders could voluntarily declare unaccounted for income and escape a tax and penalty amounting to 50% of the amount.