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TMI BlogInsertion of new sections 35A to 35NX X X X Extracts X X X X X X X X Extracts X X X X ..... 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 a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... three years and with fine: Provided that a person shall not be proceeded against under this section for failure to furnish in due time the return of net wealth under sub-section (1) of section 14- (i) for any assessment year commencing prior to the Is day of April, 1975; or (ii) for any assessment year commencing on or after the 1st day of April, 1975, if- (a) the return is furnished by him before the expiry of the assessment year; or (b) the tax payable by him on his net, wealth determined on regular assessment does not exceed three thousand rupees. 35C. Failure to produce accounts, records, etc.- If a person wilfully fails to produce, or cause to be produced, on or before the date specified in any notice under sub-section ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o six months or with fine or with both. 35F. Abetment of false return, etc.- If a person abets or induces in any manner another person to make and deliver an account, statement or declaration relating to any net wealth chargeable to tax which is false and which he either knows to be false or does not believe to be true or to commit an offence under sub-section (1) of section 35A, he shall be punishable,- (i) in a case where the amount of tax, penalty or interest, which Would have been evaded, if the declaration, account or statement had been accepted as true, or which is wilfully attempted 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 ext ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lty of that offence and shall be liable to be proceeded against and punished accordingly. 35I. Prosecutions to be at the instance of Commissioner and power of Commissioner to compound offences.- (1) A person shall not be proceeded against for an offence under this Act except at the instance of the Commissioner. (2) The Commissioner may, either before or after the institution of proceedings, compound any offence under this Act. 35J. Certain offences to be non-cognizable.- Notwithstanding anything contained in the Code of Criminal Procedure, 1973 (2 of 1974), an offence punishable under section 35A or section 35B or section 35D or section 35F shall be deemed to be non-cognizable within the meaning of that Code. 35K. Bar on prose ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ighteen years of age. 35N. Presumption as to books of account, etc., in certain cases.- (1) Where during the course of any search made under section 37A, any books of account or other documents, articles or things including money have been found in the possession or control of any person and such books of account or other documents are tendered, or such articles or things including money are relied upon, by the prosecution in evidence against such person or against such person and the person referred to in section 35F for an offence under this Act, the provisions of sub-section (5) of section 37A shall, so far as may be, apply in relation to such books of account or other documents, articles or things including money. (2) Where- (i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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