law: Expenditure-Tax Act, 1987 
  25. Willful attempt to evade tax, etc. 
  If a person willfully attempts in any manner
  
  whatsoever to evade collection or payment of any tax, penalty or interest
  
  chargeable or imposable under this Act, or to understate the aggregate of the
  
  chargeable expenditure, 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 three months but
  
  which may extend to seven years and with fine.
  Explanation.- For the purposes of
  
  this section, a willful attempt to evade collection or payment of any tax,
  
  penalty or interest chargeable or imposable under this Act 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) willfully omits or causes to be omitted
  
  any relevant entry or statement in such books of account or other documents; or
  
  
  (iv) causes any other circumstances to exist
  
  which will have the effect of enabling such person to evade collection or
  
  payment of any tax, penalty or interest chargeable or imposable under this Act.