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of <h1>Amendments to Wealth-tax Act 1957: Sections 35A-35N impose penalties for tax evasion, false statements, and document failures.</h1> The amendments to the Wealth-tax Act, 1957, through the Taxation Laws (Amendment) Act, 1975, introduce sections 35A to 35N, detailing penalties for tax evasion and related offenses. These sections impose rigorous imprisonment and fines for willful tax evasion, false statements, and failure to furnish returns or produce documents. They also address abetment of false returns, repeat offenses, and offenses by Hindu undivided families. Prosecutions require the Commissioner's approval, with certain offenses deemed non-cognizable. The jurisdiction is limited to higher courts, and specific procedural protections are outlined, including the inadmissibility of certain evidence under specified conditions.
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