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Author Topic: The failure to pay tax, an offence or a crime?  (Read 451 times)

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Offline Law Firm in India

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The failure to pay tax, an offence or a crime?
« on: March 26, 2016, 03:12:05 AM »
I am a lawyer practicing in Simranjeet law Associates, i want to know that if a tax payer fails to pay tax. What criteria should it meet so that the offense is seen as a tax crime?
Simranjeet Law Associates, Law Firm in India, Lawyers in India

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Re: The failure to pay tax, an offence or a crime?
« Reply #1 on: March 28, 2016, 08:28:52 AM »


Tax evasion has always been a criminal offence in India.

There are a number of provisions relating to prosecution under Chapter XXII of the Income-tax Act, 1961. Failure to file timely return of income, false statement and verification, wilful attempt to evade tax, fabrication of accounts and documents and failure to deposit tax deducted or collected at source attract minimum rigorous imprisonment of three/ six months.

Removal, concealment, transfer or delivery of property to thwart tax recovery or failure to afford necessary facilities for the officers during search operations are some more offences liable for rigid sentences. Abetment of false return, where it is proved, would land not only the accused in trouble but those who help him, including those rendering professional assistance, providing for a rigorous imprisonment for a minimum period of three/ six months and a fine.

Where the offence is rendered by a firm or company partners and the officers, including directors of the company, may be responsible, unless they are able to prove that the offence was committed without their knowledge in spite of due diligence on their part. For the offence of the Hindu Undivided Family (HUF), the karta himself, besides all members, is deemed to be guilty, unless such members are able to prove that the offence was committed without their consent or connivance.
Rajgopal Sripathi


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