Which of the following statement(s) is/are true about the Union Budget 2004-05 passed recently?
A. Tax rebate for those earning upto Rs. 1,11,200/- so that their take home income comes to Rs 1 lakh after the tax .
B. Tax on airlines leasing aircraft from abroad valid on deals signed after April 1,2005.
C. Chartered Accountants and tax professionals are held responsible for sny falsification of account books irrespective, of its impact on tax evasion.