What is the meaning of a wilful attempt to evade tax?

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..... vade tax, penalty or interest chargeable or imposable or payment thereof shall include the following: ​a. Where any person has in his possession or controls any books of account or other docu .....

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..... rcumstances to exist which have the effect of enabling such person to evade any tax, penalty or interest chargeable or imposable under this Act or the payment thereof.​ - Manuals - Ready reck .....

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