Tax evasion penalty framework revised with graded imprisonment, fine, and threshold-based punishment structure. Amendment of section 479 revises the punishment structure for tax evasion-related failures by introducing graded penalties tied to the amount of tax that would have been evaded. Higher exposure attracts simple imprisonment up to two years, fine, or both; a lower band attracts simple imprisonment up to six months, fine, or both; and all other cases are punishable with fine only. The provision thus replaces the earlier clauses with a tiered enforcement framework.