Corporate liability for gift-tax offences imposes individual responsibility of officers; probation provisions excluded for minors. The amendment deems responsible officers liable where a company commits an offence under the Gift-tax Act, subject to a defence of absence of knowledge or due diligence, and extends liability to directors or equivalent persons if the offence occurred with their consent, connivance or neglect; it similarly deems the Karta liable for offences by a Hindu undivided family and members liable where consent, connivance or neglect is shown. It further provides that probationary and certain Code remedial provisions do not apply to convictions under the Act except for minors.