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Report No. 29

Appendix 12

Summary of Certain Points as to Tax Evasion Etc., Discussed in the Report of Income-Tax Investigation Commission, 1949 Presided over by Shri Vardachariar

The Income-tax Investigation Commission, constituted under the Taxation on Income (Investigation Commission) Act (30 of 1947); was required to investigate and report on all matters relating to taxation on income, with particular reference to the extent to which the existing law etc., was adequate to prevent the evasion thereof. Questions 33 to 37 of the Questionnaire issued by the Commission (pages 269 and 270 of the Report) specifically dealt with certain matters concerning evasion. In its Report the Commission dealt with evasion and avoidance at various places. The important points are summarised below:

Page of the Report


7 Distinction between avoidance and "evasion "
79 to 83 (paragraphs 181 to 183) Avoidance and evasion.
See also page 21, paras. 47, 86, and 193. Under-statement of income on returns described as one of the principal ways of practicing fraudulent evasion.
Pages 103 to 105, paras. 231 to 236 Income-tax offences.

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