Share on LinkedInShare on LinkedIn

ARTICLE · 21 MAY 2019

Mens Rea, Limitation & Prosecution Under Income Tax Act

The expression 'willfully admits' employed in the above provision is an inclusive one, despite which, it does not, in any way, change the common and fundamental meaning of it.

IndiaTax

Article by Vijay Pal Dalmia, Advocate, Supreme Court of India and Delhi High Court, Partner & Head of Intellectual Property Laws Division, Vaish Associates Advocates, India

Section 276C(2) of the Indian Income Tax Act reads as under:

"276C. Willful attempt in to evade tax, etc.-..........

(2) If a person willfully attempts in any manner whatsoever to evade the payment of any tax, penalty or interest under this Act, 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 two years and shall, in the discretion of the Court, also be liable to fine.

We operate a free-to-view policy, asking only that you register in order to read all of our content. Please login or register to view the rest of this article.

© 2026, Vaish Associates Advocates,
All rights reserved
Advocates, 1st & 11th Floors, Mohan Dev Building 13, Tolstoy Marg New Delhi-110001 (India).

The content of this article is intended to provide a general guide to the subject matter. Specialist professional advice should be sought about your specific circumstances. The views expressed in this article are solely of the authors of this article.

See more popular content from