Corporate liability for tax offences expanded to include responsible officers, with a due diligence defence and officer liability for consent or neglect. Section 35HA attributes offences under the Wealth-tax Act to companies and to persons in charge of and responsible to the company, subject to a defence where the person proves lack of knowledge or that all due diligence was exercised. It also renders directors, managers, secretaries or other officers liable where the offence occurred with their consent or connivance or is attributable to their neglect, and defines 'company' to include firms and associations and 'director' to include partners and controlling members.