Laws / Income Tax Law / ৩১২
৩১২ - Punishment for attempt to evade tax
312. Punishment for attempt to evade tax.—
(1) If any person wilfully attempts to evade the tax payable under this Act by any means, he shall be punished with imprisonment for a term which may extend to 5 years but not less than 6 months, or with fine or with both.
(2) A person shall be deemed to have wilfully att...
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