(1) If a person wilfully attempts in any manner whatsoever to evade any tax, penalty or interest chargeable 1 or imposable, or under reports his income, under this Act, he shall, without prejudice to any penalty that 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 2 or tax on under-reported income exceeds 3 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;
(ii) in any other case, with rigorous imprisonment for a term which shall not be less than three months but which may extend to4 two years and with fine.
(2) If a person wilfully attempts in any manner whatsoever to evade the payment of any tax, penalty or interest under this Act, he shall, without prejudice to any penalty that may be imposable on him under any other provision of this Act, be punishable with rigorous imprisonment for a term which shall not be less than three months but which may extend to 8 two years and shall, in the discretion of the court, also be liable to fine.
Explanation. For the purposes of this section, a wilful attempt to evade any tax, penalty or interest chargeable or imposable under this Act 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 or statement in such books of account or other documents; or
(iii) wilfully omits or causes to be omitted any relevant entry or statement in such books of account or other documents; or
(iv) causes any other circumstance to exist which will have the effect of
enabling such person to evade any tax, penalty or interest chargeable or
imposable under this Act or the payment thereof.
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1. Subs. by Act 28 of 2016, s. 109, for or imposable (w.e.f. 1-4-2017).
2. Ins. by s. 109, ibid. (w.e.f. 1-4-2017).
3. Subs. by Act 23 of 2012, s. 106, for one hundred thousand rupees
(w.e.f.1-7-2012).
4. Subs. by s. 106, ibid., for three years (w.e.f. 1-7-2012).
Section 276A Failure to comply with the provisions of sub-sections (1) and (3) of section 178
Section 276AB Failure to comply with the provisions of sections 269UC, 269UE and 269UL
Section 276B Failure to pay tax to the credit of Central Government under Chapter XII-D or XVII-B
Section 276BB Failure to pay the tax collected at source
Section 276C Wilful attempt to evade tax, etc
Section 276CC Failure to furnish returns of income
Section 276CCC Failure to furnish return of income in search cases
Section 276D Failure to produce accounts and documents
Section 277 False statement in verification, etc
Section 277A Falsification of books of account or document, etc