IT Act 276CChapter XXII · Offences And Prosecutions

Section 276C · Wilful attempt to evade tax, etc.-( [Substituted by Act 41 of 1975, Section 68, for Section 276-C (w.e.f. 1.10.1975).]

(1)

If a person wilfully attempts in any manner whatsoever to evade any tax, penalty or interest chargeable or imposable 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 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 which may extend to three 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 three 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.]

The offence at a glance

Maximum punishment: 7 years
Statutory minimum: 6 months
Fine: Fine — no statutory ceiling, the court decides
Cognizable: Non-cognizable
Bailable: Non-bailable
Triable by: Magistrate of the first class

Non-cognizable — Police cannot investigate without a Magistrate's order
Non-bailable — Bail is at the court's discretion

Sub-sections of this section carry different penalties; the maximum is shown.

Under this Act's own provision

Work it out

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