Tax evasion penalties revised through substituted offences for TDS, TCS, return filing failures, and special audit non-compliance. The substituted provisions of the Income-tax Act revise the offence and punishment framework for failure to pay deducted tax, failure to remit collected tax, wilful evasion, failure to furnish returns, failure to furnish block-period returns in search cases, and non-compliance with special audit or valuation directions. The new provisions prescribe graded punishment based on the amount involved, with imprisonment, fine, or both in specified cases, and retain defined provisos and exceptions for timely payment, filing, or historical assessment periods.