Correct option is D
The correct option is (d) Fabricating false evidence.
Explanation
Kailash is guilty of fabricating false evidence because his actions fulfill the specific criteria laid out in Section 228 of the BNS 2023 (which corresponds to Section 192 of the IPC).
- The Act: Kailash made a "false entry in his shop-book."
- The Intent: He did this specifically for the "purpose of using it as a corroborative evidence in a Court of Justice."
- Legal Definition: Under Section 228, whoever makes a false entry in any book or record, intending that such entry may appear in evidence in a judicial proceeding to cause an erroneous opinion on a material point, is said to "fabricate false evidence."
- Specific Illustration: Illustration (b) of Section 228 of the BNS 2023 explicitly states: "A makes a false entry in his shop-book for the purpose of using it as corroborative evidence in a Court. A has fabricated false evidence."