Wilful attempt to evade tax, penalty or interest triggers prosecution and requires prior administrative approval. Section 276C(2) of the Income-tax Act makes a wilful attempt to evade payment of any tax, penalty or interest a prosecutable offence. The Explanation defines such attempts to include: possession or control of relevant books or documents containing false entries or statements; making false entries or statements; wilful omission of relevant entries or statements; and causing other circumstances to enable evasion. Prosecutions require prior administrative approval and officials are directed to scrutinise and propose prosecution where recovery has been deliberately thwarted.