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[Cites 0, Cited by 0] [Section 478(1)] [Section 478] [Entire Act]

Union of India - Subsection

Section 478(1)(b) in The Income Tax Act, 2025

(b)in any other case, with rigorous imprisonment for a term which shall not be less than three months but which may extend to two years, and with fine. (2) If a person wilfully attempts in any manner to evade the payment of any tax, penalty or interest under this Act, he shall be punishable with rigorous imprisonment for a term which shall not be less than three months but which may extend to two years and shall, in the discretion of the court, also be liable to fine.