Section 147: Offences relating to returns, books and records

147. Offences relating to returns, books and records (1) Any person who wilfully and with intent to evade income tax— (a) submits a false return of income; (b) gives any false information; (c) prepares or maintains or authorises the preparation or maintenance of any false books, records or documents or falsifies or authorises the falsification of any books, records or documents; (d) produces for examination any false books, records or documents; (e) makes default in the performance of any duty imposed on him under this Act; (f) refuses, or fails, to attend and give evidence when required by the Director-General or to answer truly and fully to any question put to him or to produce any document required of him; or (g) misleads, or attempts to mislead the Director-General, in relation to any matter or thing affecting his own or any other person’s liability to income tax, shall commit an offence and shall, on conviction, be liable to a fine not exceeding 50,000 rupees and to imprisonment for a term not exceeding 2 years. (2) Where a person is convicted under subsection (1), he shall, in addition to any penalty imposed under subsection (1), be ordered by the Court to pay an amount which shall not exceed 3 times the difference between— (a) the income to which he is liable; and; (b) the income tax paid or payable in terms of any return of income submitted. [S. 147 amended by s. 21 (u) of Act 14 of 2009 w.e.f. 30 July 2009.]