<s>[INST] What is “substantial tax evasion”? [/INST] ​​‘Substantial tax evasion’ means evasion of taxes of not less than Rs. 5 crores of undisclosed income detected by Investigation Directorates of Mumbai, Delhi, Kolkata, Chennai, Hyderabad, Ahmedabad, Pune or Bangalore and not less than Rs. 1 crore of undisclosed income detected by other Investigation Directorates. If relevant cases are spread across more than one Investigation Directorate, substantial tax evasion means evasion of taxes of not less than Rs. 5 crores in aggregate in such cases on undisclosed income detected by the Investigation Directorates concerned.​​ </s>