Offence of under-reporting income expanded by amendment to Section 276C to cover tax on under-reported income. The amendment substitutes in subsection (1) the words "or imposable, or under reports his income," in the opening portion, and in clause (i) inserts "or ... Summary
Offence of under-reporting income expanded by amendment to Section 276C to cover tax on under-reported income.
The amendment substitutes in subsection (1) the words "or imposable, or under reports his income," in the opening portion, and in clause (i) inserts "or tax on under-reported income" after the words "amount sought to be evaded", thereby expressly addressing under-reporting of income within the provision's scope.
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