Wilful attempt to evade tax, etc.

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..... vision of this Act, be punishable, ( i ) in a case where the amount sought to be evaded exceeds one 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; ( ii ) in any other case, with rigorous imprisonment for a term which shall not be less than three months but w .....

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..... ts (being books of account or other documents relevant to any proceeding under this Act) containing a false entry or statement, or ( b ) makes, or causes to be made, any false entry or state ment in such books of account or other documents, or ( c ) wilfully omits, or causes to be omitted, any relevant entry or statement in such books of account or other documents .....

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