Non-payment of tax can attract prosecution leading to imprisonment and penalties for failing to file a return. Non-payment of tax because of failure to file an income-tax return exposes the taxpayer to penalty, interest and potential criminal prosecution, which may include rigorous imprisonment; longer prescribed terms apply where the tax sought to be evaded exceeds a specified higher threshold.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Non-payment of tax can attract prosecution leading to imprisonment and penalties for failing to file a return.
Non-payment of tax because of failure to file an income-tax return exposes the taxpayer to penalty, interest and potential criminal prosecution, which may include rigorous imprisonment; longer prescribed terms apply where the tax sought to be evaded exceeds a specified higher threshold.
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