What is the meaning of a wilful attempt to evade tax?

Wilful attempt to evade tax includes false entries, deliberate omissions, or creating circumstances that enable concealment or non-payment.

Wilful attempt to evade tax encompasses possession or control of books or documents containing false entries or statements; making or causing false entries; wilful omission of relevant entries or statements in such books or documents; and causing circumstances that enable evasion of tax, penalty or interest or their payment.