https://www.taxtmi.com/acts?id=53768 Liability for offences committed by a person other than an individual is extended to the person itself and to every key functionary who was in charge of and responsible for the conduct of the business. A key functionary is not liable if the offence was committed without knowledge or despite due diligence to prevent it. Separate liability also arises where the offence is proved to have been committed with consent, connivance, or neglect attributable to a key functionary. en-us Thu, 26 Mar 2026 14:24:05 +0530 Thu, 26 Mar 2026 14:27:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=53768 Liability for offences committed by a person other than an individual is extended to the person itself and to every key functionary who was in charge of and responsible for the conduct of the business. A key functionary is not liable if the offence was committed without knowledge or despite due diligence to prevent it. Separate liability also arises where the offence is proved to have been committed with consent, connivance, or neglect attributable to a key functionary. Act-Rules Bills Thu, 26 Mar 2026 14:24:05 +0530 https://www.taxtmi.com/acts?id=53768