Section 276C - Wilful attempt to evade tax, etc.

Wilful tax evasion: criminal offence making deliberate under reporting or concealment punishable by imprisonment and fine.

A wilful attempt to evade tax criminalises deliberate evasion or under reporting of income, with graded punishments: where the amount sought to be evaded or tax on under reported income exceeds twenty five hundred thousand rupees, rigorous imprisonment not less than six months and up to seven years with fine; otherwise rigorous imprisonment from not less than three months up to two years with fine. The section also penalises wilful attempts to evade payment and defines wilful evasion to include false entries, omissions, or other acts in books or documents that enable tax evasion.