Chapter V — Offences And Prosecutions

Section 51 — Punishment for wilful attempt to evade tax

Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 · Preview

(1) If a person, being a resident other than not ordinarily resident in India within the meaning of clause (6) of section 6 of the Income-tax Act, wilfully attempts in any manner whatsoever to evade…