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of <h1>Wilful Tax Evasion Includes False Entries or Omissions in Documents Under Income Tax Act</h1> A wilful attempt to evade tax under the Income Tax Act involves actions such as possessing or controlling books or documents with false entries or statements, making or causing false entries, omitting or causing omissions of relevant entries, or creating circumstances that enable tax evasion. These actions are considered deliberate efforts to avoid paying tax, penalties, or interest that are chargeable or imposable under the Act.
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