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Evreyone has to do tax planning so that he has to pay minimum tax with his level of earning. It is completely legal.
Tax evasion is an illegal and u could be arrested by law for large value tax evasion. It has a global dimention and the present Indian Govt has promised to bring back the black money stashed in foreign banks.
Tax evasion is breaking the law, it mean not paying the tax its definately illegal,
Tax planning is perfectly legal, it might be on investment on startup business or lending money to govt or income in savings account,the reduction in tax paid.
