What is the meaning of a wilful attempt to evade tax?
​​Wilful attempt to evade tax, penalty or interest chargeable or imposable or payment thereof shall include the following:

​Where any person has in his possession or controls any books of account or other documents (relevant to any proceedings under this Act) containing any false entry or statement;
Where any person makes or causes to be made any false entry or statement in such books of account or other documents;
Where any person wilfully omits or causes to be omitted any relevant entry or statement in such books of account or other documents; or
Where any person causes any other circumstances to exist which have the effect of enabling such person to evade any tax, penalty or interest chargeable or imposable under this Act or the payment thereof.​