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    <title>What is the meaning of a wilful attempt to evade tax?</title>
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    <description>Wilful attempt to evade tax encompasses possession or control of books or documents containing false entries or statements; making or causing false entries; wilful omission of relevant entries or statements in such books or documents; and causing circumstances that enable evasion of tax, penalty or interest or their payment.</description>
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      <description>Wilful attempt to evade tax encompasses possession or control of books or documents containing false entries or statements; making or causing false entries; wilful omission of relevant entries or statements in such books or documents; and causing circumstances that enable evasion of tax, penalty or interest or their payment.</description>
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