TMI BlogWillful attempt to evade tax, etc.X X X X Extracts X X X X X X X X Extracts X X X X ..... erson shall be punishable with rigorous imprisonment for a term which shall not be less than three months but which may extend to three years and with fine, if a person willfully attempts in any manner to evade the payment of any liability, under this Code, in respect of tax, interest or penalty. (3) For the purposes of this section, a willful attempt to evade any liability, under this Code, in re ..... X X X X Extracts X X X X X X X X Extracts X X X X
|