Amendment of section 478.

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.... imposable, or under-reports his income, under this Act, he shall be punishable- (a) with simple imprisonment for a term up to two years, or with fine, or with both, where the amount sought to be evaded or tax on under-reported income exceeds fifty lakh rupees; or (b) with simple imprisonment for a term up to six months, or with fine, or with both, where the amount sought to be e....

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....ilful attempt to evade tax, etc. Sub-section (1) of the said section, inter alia, provides that if a person wilfully attempts in any manner whatsoever to evade any tax, penalty or interest chargeable or imposable, or under-reports his income, under this Act in a case, where the amount sought to be evaded or tax on under-reported income exceeds twenty-five lakh rupees, with rigorous imprisonment....

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.... tax, penalty or interest chargeable or imposable, or under-reports his income, under this Act, he shall be punishable-- (a) with simple imprisonment for a term up to two years, or with fine, or with both, in a case where the amount sought to be evaded or tax on under-reported income exceeds fifty lakh rupees; (b) with simple imprisonment for a term up to six months, or with fine....