73[Wilful attempt to evade tax, etc.
35A. (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
provisions 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—
(a) 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
(b) makes, or causes to be made, any false entry or statement 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, or
(d) causes any other circumstances 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.