Wilful attempt to evade tax - prosecution
Prosecution for wilful attempt to evade tax, interest, penalty, or under-reporting. Punishment: 6 months to 7 years imprisonment plus fine. For amounts exceeding ₹25 lakh: minimum 6 months.
Key provisions
- Prosecution for wilful attempt to evade tax, interest, penalty, or under-reporting. Punishment: 6 months to 7 years imprisonment plus fine. For amounts exceeding ₹25 lakh: minimum 6 months.
Use via API
GET/v1/tax-law/sections/by-2025-ref/350
Programmatic access - free, no signup required. ISR-cached for 24 hours.
REQUEST · cURL
curl https://api.thynktax.com/v1/tax-law/sections/by-2025-ref/350
RESPONSE · 200 OK
{
"act_2025_ref": "350",
"old_reference": "Section 276C, Income Tax Act 1961",
"title": "Wilful attempt to evade tax - prosecution",
"category": "Section",
"limit_or_rate": "-",
"applicable_to": "-",
"effective_from": "2026-04-01"
}