Wilful attempt to evade interest-tax attracts criminal imprisonment and fine, and includes false entries, omissions, or enabling circumstances. A person who wilfully attempts to evade any interest-tax, penalty or interest under the Interest-tax Act faces rigorous imprisonment and fine; the offence is cumulative with other penalties. 'Wilful attempt' includes having or making false entries or statements in relevant books or documents, wilful omissions of relevant entries or statements, and creating circumstances that enable evasion of interest-tax, penalty or interest or their payment.