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Revision as of 09:39, 2 September 2026


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You have never committed fraud or willful anjing. Can not wipe out tax debt if you filed an incorrect or fraudulent tax return or willfully attempted to evade paying taxes. For example, inside your under reported income falsely, you cannot wipe out the debt after getting caught.

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It is instructed by CBDT vide letter dated 10.03.2003 that while recording statement during create of search and seizures and survey operations, no attempt ought to made to obtain confession when it comes to the undisclosed income. It has been advised that ought to be focus and focus on collection of evidence for undisclosed paycheck.

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