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 for the conduct 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 such person shall not be liable to any punishment under this section if, he proves that the offence was committed without his knowledge and that he had exercised all due diligence to prevent the commission of such offence.
Provided that such person shall not be liable to any punishment under this section if, he proves that the offence was committed without his knowledge and that he had exercised all due diligence to prevent the commission of such offence.
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Section 1 · Short title, extent and commencementSection 2 · DefinitionsSection 3 · Imposition of cessSection 4 · Rate of CessSection 5 · Application to the proceeds of the taxSection 6 · Manner of collection and payment of the tax.Section 7 · Penalty for nonpayment of taxSection 8 · Recovery of sums dueIndia Code, Government of India. Text fetched 12 Oct 2026. Check the linked official text and subsequent notifications when applying a provision.