Corporate liability for offences: responsible officers and firms can be held criminally liable, subject to due diligence defence. Offences by a company are subject to a deeming rule that treats the company and those in charge of its business as guilty; officers who consented, connived or were negligent are separately liable, and similar deeming applies to partners, the karta or managing trustee in firms, LLPs, HUFs and trusts. A defence exists where the person proves lack of knowledge or that all due diligence was exercised to prevent the offence. Definitions treat 'company' as including firms and associations and a 'director' in a firm as a partner.