TaxTMI 
TaxTMI 
Insertion of new sections 35A to 35N
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.... imprisonment for a term which shall not be less than six months but which may extend to seven years and with fine; (ii) in any other case, with rigorous imprisonment for a term which shall not be less than three months but which may extend to three years and with fine. (2) If a person wilfully attempts in any manner whatsoever to evade the payment of any tax, penalty or interest under this Act, he shall, without prejudice to any penalty that may be imposable on him under any other provision of this Act, be punishable with rigorous imprisonment for a term which shall not be less than three months but which may extend to three years and shall, in the discretion of the court, also be liable to fine. Explanation.-For....
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....er case, with rigorous imprisonment for a term which shall not be less than three months but which may extend to three years and with fine: Provided that a person shall not be proceeded against under this section for failure to furnish in due time the return of net wealth under sub-section (1) of section 14- (i) for any assessment year commencing prior to the Is day of April, 1975; or (ii) for any assessment year commencing on or after the 1st day of April, 1975, if- (a) the return is furnished by him before the expiry of the assessment year; or (b) the tax payable by him on his net, wealth determined on regular assessment does not exceed three thousand rupees. 35C. Failure to produce ac....
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....cation mentioned in section 34AB which is false, and which he either knows or believes to be false, or does not believe to be true, he shall be punishable with imprisonment for a term which may extend to six months or with fine or with both. 35F. Abetment of false return, etc.- If a person abets or induces in any manner another person to make and deliver an account, statement or declaration relating to any net wealth chargeable to tax which is false and which he either knows to be false or does not believe to be true or to commit an offence under sub-section (1) of section 35A, he shall be punishable,- (i) in a case where the amount of tax, penalty or interest, which Would have been evaded, if the declaration, acc....
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....ffence under this Act has been committed by a Hindu undivided family and it is proved that the offence has been committed with the consent or connivance of, or is attributable to any neglect on the part of, any member thereof, such member shall also be deemed to be guilty of that offence and shall be liable to be proceeded against and punished accordingly. 35I. Prosecutions to be at the instance of Commissioner and power of Commissioner to compound offences.- (1) A person shall not be proceeded against for an offence under this Act except at the instance of the Commissioner. (2) The Commissioner may, either before or after the institution of proceedings, compound any offence under this Act. 35J. Certain o....
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....on 360 of the Code of Criminal Procedure, 1973 and the Probation of Offenders Act, 1958, not to apply.- Nothing contained in section 360 of the Code of Criminal Procedure, 1973 (2 of 1974), or in the Probation of Offenders Act, 1958 (20 of 1958), shall apply to a person convicted of an offence under this Act unless that person is under eighteen years of age. 35N. Presumption as to books of account, etc., in certain cases.- (1) Where during the course of any search made under section 37A, any books of account or other documents, articles or things including money have been found in the possession or control of any person and such books of account or other documents are tendered, or such articles or things including....