Income Tax Act, 2025
Section 6: Subs. by Act 25 of 2014, s. 4, for “Commissioner” (w.e.f. 12013).
6. Subs. by Act 25 of 2014, s. 4, for “Commissioner” (w.e.f. 12013).
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278B. Offences by companies.—(1) Where an offence under this Act has been committed by a
company, every person who, at the time the offence was committed, was in charge of, and was
responsible to, the company for the conduct of the business of the company as well as the company shall
be deemed to be guilty of the offence and shall be liable to be proceeded against and punished
accordingly:
Provided that nothing contained in this sub-section shall render any such person liable to any
punishment if he proves that the offence was committed without his knowledge or that he had exercised
all due diligence to prevent the commission of such offence.
(2) Notwithstanding anything contained in sub-section (1), where an offence under this Act has been
committed by a company and it is proved that the offence has been committed with the consent or
connivance of, or is attributable to any neglect on the part of, any director, manager, secretary or other
officer of the company, such director, manager, secretary or other officer shall also be deemed to be
guilty of that offence and shall be liable to be proceeded against and punished accordingly.
1[(3) Where an offence under this Act has been committed by a person, being a company, and the
punishment for such offence is imprisonment and fine, then, without prejudice to the provisions contained
in sub-section (1) or sub-section (2), such company shall be punished with fine and every person, referred
to in sub-section (1), or the director, manager, secretary or other officer of the company referred to in subsection (2), shall be liable to be proceeded against and punished in accordance with the provisions of this
Act.]
Explanation.—For the purposes of this section,—
(a) “company” means a body corporate, and includes—
(i) a firm; and
(ii) an association of persons or a body of individuals whether incorporated or not; and
(b) “director”, in relation to—
(i) a firm, means a partner in the firm;
(ii) any association of persons or a body of individuals, means any member controlling the
affairs thereof.
278C. Offences by Hindu undivided families.—(1) Where an offence under this Act has been
committed by a Hindu undivided family, the karta thereof shall be deemed to be guilty of the offence and
shall be liable to be proceeded against and punished accordingly:
Provided that nothing contained in this sub-section shall render the karta liable to any punishment if
he proves that the offence was committed without his knowledge or that he had exercised all due
diligence to prevent the commission of such offence.
(2) Notwithstanding anything contained in sub-section (1), where an offence under this Act, has been
committed by a Hindu undivided family and it is proved that the offence has been committed with the
consent or connivance of, or is attributable to any neglect on the part of, any member of the Hindu
undivided family, such member shall also be deemed to be guilty of that offence and shall be liable to be
proceeded against and punished accordingly.
Where an offence under this Act has been committed by a
company, every person who, at the time the offence was committed, was in charge of, and was
responsible to, the company for the conduct of the business of the company as well as the company shall
be deemed to be guilty of the offence and shall be liable to be proceeded against and punished
accordingly:
Provided that nothing contained in this sub-section shall render any such person liable to any
punishment if he proves that the offence was committed without his knowledge or that he had exercised
all due diligence to prevent the commission of such offence.
Notwithstanding anything contained in sub-section
Where an offence under this Act has been committed by a person, being a company, and the
punishment for such offence is imprisonment and fine, then, without prejudice to the provisions contained
in sub-section
or sub-section
“company” means a body corporate, and includes—
a firm; and
an association of persons or a body of individuals whether incorporated or not; and
“director”, in relation to—
a firm, means a partner in the firm;
any association of persons or a body of individuals, means any member controlling the
affairs thereof.
278C. Offences by Hindu undivided families.—
Where an offence under this Act has been
committed by a Hindu undivided family, the karta thereof shall be deemed to be guilty of the offence and
shall be liable to be proceeded against and punished accordingly:
Provided that nothing contained in this sub-section shall render the karta liable to any punishment if
he proves that the offence was committed without his knowledge or that he had exercised all due
diligence to prevent the commission of such offence.
Notwithstanding anything contained in sub-section