Wilful attempt to evade tax - Section 276C

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.... • (a) Possession of false books/document - 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 • (b) Making false entries - makes or causes to be made any false entry or statement in such books of account or other ....

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....nt is between Rs.10 lakh and Rs.50 lakh then Punishment: • Imprisonment up to 6 months, OR • Fine, OR • Both • (c) If amount is below Rs.10 lakh then Punishment: • Fine only (no imprisonment) Sub-Section (2) -  If a person wilfully attempts in any manner to evade the payment of any tax, penalty or interest unde....

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....vant to any proceeding under this Act) containing a false entry or statement; or • (ii) Making false entries - makes or causes to be made any false entry or statement in such books of account or other documents; or • (iii) Omitting entries - wilfully omits or causes to be omitted any relevant entry or statement in such books of account or other documen....

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....000 then • Minimum: 6 months imprisonment • Maximum: 7 years imprisonment • with Fine • (ii) Other cases, less than  Rs.25,00,000 then • Minimum: 3 months imprisonment • Maximum: 2 years imprisonment • with Fine Subsection (2): To evade the payment of any tax, penalty or interest under this....