Section 51(3) in The Black Money (Undisclosed Foreign Income And Assets) And Imposition Of Tax Act, 2015
(3)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(iii)wilfully omits or causes to be omitted any relevant entry or statement in such books of account or other documents; or(iv)causes any other circumstance to exist which will have the effect of enabling such person to evade any tax, penalty or interest chargeable or imposable under this Act or the payment thereof.
