https://www.taxtmi.com/circulars?id=9100 Section 276C(2) of the Income-tax Act makes a wilful attempt to evade payment of any tax, penalty or interest a prosecutable offence. The Explanation defines such attempts to include: possession or control of relevant books or documents containing false entries or statements; making false entries or statements; wilful omission of relevant entries or statements; and causing other circumstances to enable evasion. Prosecutions require prior administrative approval and officials are directed to scrutinise and propose prosecution where recovery has been deliberately thwarted. en-us Sat, 06 Aug 1977 00:00:00 +0530 Thu, 02 Jun 2011 14:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=9100 Section 276C(2) of the Income-tax Act makes a wilful attempt to evade payment of any tax, penalty or interest a prosecutable offence. The Explanation defines such attempts to include: possession or control of relevant books or documents containing false entries or statements; making false entries or statements; wilful omission of relevant entries or statements; and causing other circumstances to enable evasion. Prosecutions require prior administrative approval and officials are directed to scrutinise and propose prosecution where recovery has been deliberately thwarted. Circulars Income Tax Sat, 06 Aug 1977 00:00:00 +0530 https://www.taxtmi.com/circulars?id=9100