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Section 278B in The Income Tax Act, 1961 278B. [ Offences by companies. [Inserted by Act 41 of 1975, Section

both inclusive), 254 to 262 (both inclusive), 265, 266, 268, 269, 278B, 278C, 278D, 278E, [279B] [Inserted by section

individuals, means any member controlling the affairs thereof. [ Similar to Section 278B from The Income Tax Act, 1961 - Also Refer

The Income Tax Act, 1961 UNION OF INDIA India The Income Tax Act, 1961 Act

both inclusive), 254 to 262 (both inclusive), 265, 266, 268, 269, 278B, 278C, 278D, 278E, [279B] [Inserted by section

The Income Tax Act, 2025 UNION OF INDIA India The Income Tax Act, 2025 Act