महाभारत - आदि - अनृत

न नर्मयुक्तं वचनं हिनस्ति
    न स्त्रीषु राजन् न विवाहकाले ।
प्राणात्यये सर्वधनापहारे
    पंचानृतान्याहुरपातकानि ॥

- महाभारत, आदि

When a lie is told as a joke (to invoke happiness) it does not attract sin. There are four more circumstances in life when telling a lie does not attract sin. They are - when you are with a woman, during a wedding (so that a wedding may go on smoothly), when your life is in danger or when all your wealth is being stolen.

- Mahabharata, Adi, Lie