Tax evasion offences now attract specified imprisonment and penal regimes with centralized prosecution and limited admissibility of prior disclosures. Sections 35A-35N create a criminal enforcement framework for wealth-tax violations: wilful evasion, failure to furnish returns, failure to produce accounts, false verifications and abetment are punishable with graded imprisonment and fines tied to the amount of tax involved. Prosecutions lie only at the instance of the Commissioner, who may compound offences; specified offences are non-cognizable. Statements and documents filed with wealth-tax authorities are insulated from admissibility in subsequent prosecutions in defined circumstances, jurisdiction is limited to higher magistrates, repeat offenders face enhanced minimum penalties, HUF liability is addressed, and probation provisions are excluded except for minors.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Tax evasion offences now attract specified imprisonment and penal regimes with centralized prosecution and limited admissibility of prior disclosures.
Sections 35A-35N create a criminal enforcement framework for wealth-tax violations: wilful evasion, failure to furnish returns, failure to produce accounts, false verifications and abetment are punishable with graded imprisonment and fines tied to the amount of tax involved. Prosecutions lie only at the instance of the Commissioner, who may compound offences; specified offences are non-cognizable. Statements and documents filed with wealth-tax authorities are insulated from admissibility in subsequent prosecutions in defined circumstances, jurisdiction is limited to higher magistrates, repeat offenders face enhanced minimum penalties, HUF liability is addressed, and probation provisions are excluded except for minors.
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