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.