Report of Receipt Audit and Board's Inspection Team.

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.... prosecution in a case of (1) Wilful attempt to evade any tax, penalty or interest chargeable or impossable under I.T. Act (section 276C(1) inserted by section 68 of the amendment Act w.e.f. 1.10.75. (2) Wilful attempt to evade the payment of any tax, penalty or interest under I.T.Act (section 276C(2) inserted by section 68 of the amending Act w.e.f.1.10.75.) (3) Wilful failure to comply ....

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....ny; manner whatsoever, to evade any tax, penalty or interest chargeable or impossable under the Income-tax Act. For the purposes of Section 276C, wilful attempt to evade any tax etc. will include a case in which any person:- (i) 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) con....