Willful tax evasion: criminal liability for false or omitted entries and other conduct enabling tax evasion, with imprisonment and fines.

Willful attempts to evade tax under the Direct Taxes Code attract criminal sanctions of rigorous imprisonment and a fine, with two statutory tiers of imprisonment and a prescribed fine range. A willful attempt includes possession or control of books or documents with false entries, making or causing false entries or statements, willful omissions of relevant entries or statements, and causing circumstances that enable evasion of tax, interest or penalty or their payment.

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