https://www.taxtmi.com/article/detailed?id=15901 Amendments to Sections 480-485 and 494 recalibrate criminal liability by requiring conscious wilfulness or knowing falsity for prosecution and by introducing a graded sentencing regime tied to objective monetary thresholds for several offences, while preserving uniform penalties where appropriate, protecting procedural safeguards for special audit directions, and maintaining sanction requirements for prosecution of public servants who unlawfully disclose taxpayer information. en-us Wed, 18 Feb 2026 09:55:25 +0530 Wed, 18 Feb 2026 09:55:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15901 Amendments to Sections 480-485 and 494 recalibrate criminal liability by requiring conscious wilfulness or knowing falsity for prosecution and by introducing a graded sentencing regime tied to objective monetary thresholds for several offences, while preserving uniform penalties where appropriate, protecting procedural safeguards for special audit directions, and maintaining sanction requirements for prosecution of public servants who unlawfully disclose taxpayer information. Articles Budget - Tax Proposals Wed, 18 Feb 2026 09:55:25 +0530 https://www.taxtmi.com/article/detailed?id=15901