11[Wilful attempt to evade tax, etc.
276C. (1) If a person wilfully attempts in any manner whatsoever to evade12 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.]
