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<h1>Income Tax Bill 2025: Clause 488 holds Hindu family heads liable for offences unless proven otherwise.</h1> Clause 488 of the Income Tax Bill, 2025, addresses offences committed by a Hindu undivided family. It states that the karta, or head, of the family is deemed guilty of any offence under the Act and subject to prosecution and punishment unless they can prove lack of knowledge or due diligence in preventing the offence. Additionally, any family member is also deemed guilty if the offence occurred with their consent, connivance, or due to their neglect, making them liable for prosecution and punishment.