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[Cites 0, Cited by 0] [Section 278C] [Entire Act]

Union of India - Subsection

Section 278C(1) in The Income Tax Act, 1961

(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.