https://www.taxtmi.com/acts?id=11013 Willful attempts to evade tax under the Direct Taxes Code attract criminal sanctions of rigorous imprisonment and a fine, with two statutory tiers of imprisonment and a prescribed fine range. A willful attempt includes possession or control of books or documents with false entries, making or causing false entries or statements, willful omissions of relevant entries or statements, and causing circumstances that enable evasion of tax, interest or penalty or their payment. en-us Thu, 20 Aug 2009 13:58:56 +0530 Thu, 20 Aug 2009 13:58:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=11013 Willful attempts to evade tax under the Direct Taxes Code attract criminal sanctions of rigorous imprisonment and a fine, with two statutory tiers of imprisonment and a prescribed fine range. A willful attempt includes possession or control of books or documents with false entries, making or causing false entries or statements, willful omissions of relevant entries or statements, and causing circumstances that enable evasion of tax, interest or penalty or their payment. Act-Rules Bills Thu, 20 Aug 2009 13:58:56 +0530 https://www.taxtmi.com/acts?id=11013