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Home Acts & Rules Direct Taxes Acts Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 Chapters List Chapter V OFFENCES AND PROSECUTIONS This
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Section 56 - Offences by companies. - Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015

Extract

..... Offences by companies. 56. (1) 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 to, the company for the conduct of the business 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. (2) Nothing in sub-section (1) shall render any such person liable to any punishment if he proves that the of .....

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Section 56 - Offences by companies. - Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015

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..... sub-section (3), shall be liable to be proceeded against and punished in accordance with the provisions of this Act. (5) In this section- (a) "company" means a body corporate, and includes - (i) an unincorporated body; (ii) a Hindu undivided family; (b) "director", in relation to - (i) an unincorporated body, means a participant in the body; (ii) a Hindu undivided family, means an adult member of the family; and (iii) a company, means a whole-time director, or where there is .....

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Section 56 - Offences by companies. - Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015

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