Wilful attempt to evade tax, etc.

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..... may be imposable on him under any other provision of this Act, be punishable,- ( i ) in a case where the amount sought to be evaded 5 [or tax on under-reported income] exceeds 2 [ twenty-five 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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..... t or the payment thereof shall include a case where 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) containing a false entry or statement; or ( ii ) makes or causes to be made any false entry o .....

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..... efore it was read as:- one hundred thousand rupees 3. Substituted by the Finance Act, 2012.w.e.f. 01-07-2012, before it was read as:- three years 4. Substituted vide THE FINANCE ACT, 2016 w.e.f. 1st day of April, 2017, before it was read as, inposable 5. Inserted vide THE FINANCE ACT, 2016 w.e.f. 1st day of April, 2017. - - statute, statutory provisions legislation, l .....

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