Wilful attempt to evade tax, etc.

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....on him under any other provision of this Act, be punishable,-            (i) in a case where the amount sought to be evaded exceeds one hundred thousand rupees, with rigorous imprisonment for a term which shall not be less than six months but which may extend to seven years and with fine;          ....

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....is Act or the payment thereof shall include a case where any person-            (a) has in his possession or control any books of account or other documents (being books of account or other documents relevant to any proceeding under this Act) containing a false entry or statement, or          &nbsp....