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[Cites 0, Cited by 0] [Section 484(b)] [Section 484] [Entire Act]

Union of India - Subsection

Section 484(b)(i) in The Income Tax Act, 2025

(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 twenty-five lakh rupees, with rigorous imprisonment for a term which shall not be less than six months but which may extend to seven years, and with fine;