<h1>Willful tax evasion criminalisation spurred by intensified searches and prosecutions to deter undisclosed income and black money.</h1> Enforcement focus has shifted from civil revenue augmentation to criminal prosecution for serious tax evasion, emphasising prompt filing of prosecution complaints where conduct constitutes a willful attempt to evade tax under Section 276C. Intensive search, seizure and survey operations yielded substantial detections of undisclosed income and seized assets, with further enquiries revealing additional undisclosed income; prosecution complaints, including cases involving undisclosed foreign income, have been filed to strengthen deterrence.