Wilful attempt to evade tax includes false entries, under-reporting, and other acts enabling evasion under the Act. Wilful attempt to evade tax, penalty or interest, including under-reporting of income, is punishable by graded sanctions based on the amount sought to be evaded. The offence also covers wilful attempts to evade payment of tax, penalty or interest, and punishment may include simple imprisonment, fine, or both. The punishment is without prejudice to any other penalty under the Act. Wilful attempt includes false entries in books or documents, wilful omission of relevant entries, and any other circumstance enabling evasion.
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.
Wilful attempt to evade tax includes false entries, under-reporting, and other acts enabling evasion under the Act.
Wilful attempt to evade tax, penalty or interest, including under-reporting of income, is punishable by graded sanctions based on the amount sought to be evaded. The offence also covers wilful attempts to evade payment of tax, penalty or interest, and punishment may include simple imprisonment, fine, or both. The punishment is without prejudice to any other penalty under the Act. Wilful attempt includes false entries in books or documents, wilful omission of relevant entries, and any other circumstance enabling evasion.
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