Wilful attempt to evade tax.

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..... ishable,— (i) in a case where the amount sought to be evaded exceeds one lakh 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 which shall not be less than fifty thousand rupees but which may extend to five lakh rupees; (ii) in any other case, with rigorous imprisonment for a term which s .....

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..... de a case where any person— (a) has in his possession, or control, any books of account or other documents, relevant to any proceeding under this Code, containing a false entry or statement; (b) makes, or causes to be made, any false entry, or statement, in such books of account or other documents; (c) wilfully omits, or causes to be omitted, any relevant entry, or statement, .....

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