276C. Wilful attempt to evade tax, etc.
(1)If a perso n wilfully attempts in any manner whatsoever
to evade any tax, penalty or interest chargeable 4[or imposable, or under reports his income ,] 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 5[or tax on under -reported income] exceeds
6[twenty -five hundred thousand rupees], with rigorous imprisonment for a term which shall not be
less than six months but which may ext end 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 7[two years] and with fine. (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 - (i)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 (ii)makes or causes to be made any false entry or statement in such books of account or other
documents; or