https://www.taxtmi.com/acts?id=53069 Liability for offences under the Code extends to the company and the person in charge of its business, who is deemed guilty unless he proves lack of knowledge or that he exercised all due diligence to prevent the offence. If an offence is committed with the consent, connivance or attributable to neglect of a director, manager, company secretary or other officer, that officer is deemed guilty. "Company" includes bodies corporate, firms and associations, and "director" encompasses partners, specified owners and members of associations. en-us Mon, 19 Jan 2026 12:06:11 +0530 Mon, 19 Jan 2026 12:06:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=53069 Liability for offences under the Code extends to the company and the person in charge of its business, who is deemed guilty unless he proves lack of knowledge or that he exercised all due diligence to prevent the offence. If an offence is committed with the consent, connivance or attributable to neglect of a director, manager, company secretary or other officer, that officer is deemed guilty. "Company" includes bodies corporate, firms and associations, and "director" encompasses partners, specified owners and members of associations. Act-Rules Labour laws Mon, 19 Jan 2026 12:06:11 +0530 https://www.taxtmi.com/acts?id=53069