Section 312 : Punishment for Tax Evasion.
(1) If any person willfully attempts to evade any tax payable under this Act by any means, he shall be
(1) If any person willfully attempts to evade any tax payable under this Act by any means, he shall be
If any person fails to furnish information or perform the following acts without reasonable cause, he shall be punished with
(1) The provisions of this part shall be applicable in the conduct of criminal offenses without prejudice to the provisions
(1) Notwithstanding anything contained in any other law for the time being in force, subject to the provisions of this
No action or agreement taken in good faith by any person involved in the alternative dispute resolution process shall be
(1) The Board may, in the prescribed manner, monitor the progress of settlement of alternative dispute resolution applications and ensure
(1) Notwithstanding anything contained in this Act, in respect of disputes in which partial or complete agreement is not reached,
(1) Notwithstanding anything contained in any other provision of this Act, an agreement entered into under sub-section (9) of section