https://www.taxtmi.com/acts?id=19907 Section 51 establishes that a resident who wilfully attempts to evade tax, penalty or interest under the Act faces rigorous imprisonment and fine; a wilful attempt to evade payment similarly attracts imprisonment and discretionary fine. The provision defines such wilful attempt to include possession or control of books or documents with false entries, making or causing false entries or statements, wilful omission of relevant entries or statements, and causing any circumstance that enables evasion of tax, penalty or interest. en-us Fri, 03 Jul 2015 18:19:19 +0530 Wed, 05 Nov 2025 17:10:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=19907 Section 51 establishes that a resident who wilfully attempts to evade tax, penalty or interest under the Act faces rigorous imprisonment and fine; a wilful attempt to evade payment similarly attracts imprisonment and discretionary fine. The provision defines such wilful attempt to include possession or control of books or documents with false entries, making or causing false entries or statements, wilful omission of relevant entries or statements, and causing any circumstance that enables evasion of tax, penalty or interest. Act-Rules Direct Taxes Fri, 03 Jul 2015 18:19:19 +0530 https://www.taxtmi.com/acts?id=19907