https://www.taxtmi.com/acts?id=21233 The amendment substitutes in subsection (1) the words "or imposable, or under reports his income," in the opening portion, and in clause (i) inserts "or tax on under-reported income" after the words "amount sought to be evaded", thereby expressly addressing under-reporting of income within the provision's scope. en-us Fri, 06 May 2016 17:01:27 +0530 Wed, 03 May 2017 14:19:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=21233 The amendment substitutes in subsection (1) the words "or imposable, or under reports his income," in the opening portion, and in clause (i) inserts "or tax on under-reported income" after the words "amount sought to be evaded", thereby expressly addressing under-reporting of income within the provision's scope. Act-Rules F. Acts / Amendment Acts Fri, 06 May 2016 17:01:27 +0530 https://www.taxtmi.com/acts?id=21233