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of <h1>Karta of Hindu Undivided Family Liable for Income Tax Offence Unless Due Diligence or Ignorance Proven</h1> When a Hindu undivided family commits an offence under the Income Tax Act, the karta is deemed guilty and subject to punishment unless they can prove ignorance or due diligence in preventing the offence. If it is established that any family member consented to, connived in, or neglected duties leading to the offence, that member is also considered guilty and liable for punishment.
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