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[Cites 0, Cited by 0] [Section 35B] [Entire Act]

Union of India - Subsection

Section 35B(2) in The Gift-Tax Act, 1958

(2)Notwithstanding anything contained in sub-section (I), 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.