https://www.taxtmi.com/acts?id=50194 The amendment creates distinct offences for failure to deduct or pay tax, wilful attempts to evade tax (including false or omitted entries in books or documents), and wilful failure to furnish returns, prescribing graduated terms of imprisonment and fine linked to specified monetary thresholds and including limited temporal and tax-liability exceptions for return-filing. en-us Wed, 05 Mar 2025 14:59:51 +0530 Wed, 05 Mar 2025 14:59:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=50194 The amendment creates distinct offences for failure to deduct or pay tax, wilful attempts to evade tax (including false or omitted entries in books or documents), and wilful failure to furnish returns, prescribing graduated terms of imprisonment and fine linked to specified monetary thresholds and including limited temporal and tax-liability exceptions for return-filing. Act-Rules F. Acts / Amendment Acts Wed, 05 Mar 2025 14:59:51 +0530 https://www.taxtmi.com/acts?id=50194