https://www.taxtmi.com/circulars?id=9114 Instructions require initiation of prosecution for a wilful attempt to evade tax, penalty or interest where a person possesses or makes false entries in books or documents, wilfully omits relevant entries, or creates circumstances enabling evasion; the provision has broader scope than the verification offence and similar prosecutorial treatment applies to corresponding wealth-tax offences, including failure to comply with audit directions. en-us Fri, 23 Sep 1977 00:00:00 +0530 Fri, 07 Mar 2025 16:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=9114 Instructions require initiation of prosecution for a wilful attempt to evade tax, penalty or interest where a person possesses or makes false entries in books or documents, wilfully omits relevant entries, or creates circumstances enabling evasion; the provision has broader scope than the verification offence and similar prosecutorial treatment applies to corresponding wealth-tax offences, including failure to comply with audit directions. Circulars Income Tax Fri, 23 Sep 1977 00:00:00 +0530 https://www.taxtmi.com/circulars?id=9114