Section 278C of Income Tax Act "Offences by Hindu undivided families"
278C. (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.
278D. (1) Where during the course of any search made
under section 132, any money, bullion, jewellery or other
valuable article or thing (hereafter in this section
referred to as the assets) or any books of account or other
documents has or have been found in the possession or
control of any person and such assets or books of account or
other documents are tendered by the prosecution in evidence
against such person or against such person and the person
referred to in section 278 for an offence under this Act,
the provisions of sub-section (4A) of section 132 shall, so
far as may be, apply in relation to such assets or books of
account or other documents.
(2) Where any assets or books of account or other documents
taken into custody, from the possession or control of any
person, by the officer or authority referred to in clause
(a) or clause (b) or clause (c), as the case may be, of
sub-section (1) of section 132A are delivered to the
requisitioning officer under sub-section (2) of that section
and such assets, books of account or other documents are
tendered by the prosecution in evidence against such person
or against such person and the person referred to in section
278 for an offence under this Act, the provisions of
sub-section (4A) of section 132 shall, so far as may be,
apply in relation to such assets or books of account or
other documents.