Part of: Section 276C — Wilful attempt to evade tax, etc
(2) If a person wilfully attempts in any manner whatsoever to evad e 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 th ree months but which may extend to 8[two 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 -