Wilful attempt to evade tax, etc.
If a person wilfully attempts in any manner whatsoever to evade any tax, penalty or interest chargeable or imposable under this Act, he shall, without prejudice to any penalty that may be imposable on him under any other provision of this Act, be punishable,- i in a case where the amount sought to be evaded exceeds one hundred thousand rupees, with rigorous imprisonment for a term which shall not be less than six months but which may extend to seven years and with fine ii in any other case, with rigorous imprisonment for a term which shall not be less than three months but which may extend to three years and with fine.
in a case where the amount sought to be evaded exceeds one hundred thousand rupees, with rigorous imprisonment for a term which shall not be less than six months but which may extend to seven years and with fine
in any other case, with rigorous imprisonment for a term which shall not be less than three months but which may extend to three years and with fine.
If a person wilfully attempts in any manner whatsoever to evade the payment of any tax, penalty or interest under this Act, he shall, without prejudice to any penalty that may be imposable on him under any other provision of this Act, be punishable with rigorous imprisonment for a term which shall not be less than three months but which may extend to three years and shall, in the discretion of the court, also be liable to fine. Explanation.- For the purposes of this section, a wilful attempt to evade any tax, penalty or interest chargeable or imposable under this Act or the payment thereof shall include a case where any person- i has in his possession or control any books of account or other documents being books of account or other documents relevant to any proceeding under this Act containing a false entry or statement or ii makes or causes to be made any false entry or statement in such books of account or other documents or iii wilfully omits or causes to be omitted any relevant entry or statement in such books of account or other documents or iv causes any other circumstance to exist which will have the effect of enabling such person to evade any tax, penalty or interest chargeable or imposable under this Act or the payment thereof.
has in his possession or control any books of account or other documents being books of account or other documents relevant to any proceeding under this Act containing a false entry or statement or
makes or causes to be made any false entry or statement in such books of account or other documents or
wilfully omits or causes to be omitted any relevant entry or statement in such books of account or other documents or
causes any other circumstance to exist which will have the effect of enabling such person to evade any tax, penalty or interest chargeable or imposable under this Act or the payment thereof.