Expenditure-Tax Act, 1987

Section - 25 - Wilful attempt to evade tax, etc.

Wilful attempt to evade tax, etc.

25. If a person wilfully 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 wilful 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)	-	wilfully omits or causes to be omit .... To read the full section download the app from Google Play store Latest Job Openings View all 04 May 2026 Content Writer Intern Interactive Media Pvt Ltd. New Delhi CA Inter View Details 29 April 2026 Associate - Audit, Tax & Compliance Open Co Consulting LLP New Delhi B.Com View Details 22 May 2026 Sr. Financial Analyst - Consolidation Search Synergy Mumbai CA View Details ARTICLESHIP 15 May 2026 ARTICLE ASSISTANT, TRAINEE AND PAID ASSISTANT YOGESH KAPOOR AND ASSOCIATES New Delhi B.Com View Details 08 May 2026 Paid Assistants Quick Taxperts Private Limited Bengaluru Graduate (Any) View Details ARTICLESHIP 05 May 2026 ARTICLED ASSISTANT JS ADVISORS New Delhi CA Inter View Details 21 May 2026 Associate PWC Kolkata CA View Details 16 May 2026 Audit clerk mgirt & co Bengaluru CA Inter View Details Articles Forum Jobs Judiciary Settings News Experts Share Files Notification Certification Courses Budget 26-27 Feed Bookmarks Top Members CCI Rewards Academy Books CCI Learning Group CCI Pro Member Strength 4292869 and growing.. Find Us On About We are Hiring Media Coverage Advertise Terms of Service Disclaimer Privacy Policy Contact Us © 2026 CAclubindia.com. India's largest network for Finance Professionals Share Facebook Twitter Linkedin Reddit Email Whatsapp Gmail Pocket Print Pinterest PDF Translate Whatsapp Groups GST Income Tax CA Final CA Inter CAclubindia Login at CAclubindia CAclubindia India's largest network for finance professionals User Name Password Remember Me Forgot Password ? Alternatively, you can log in using: Login with Google Don't have an account? Register Now